part of one question, just had to take two seperate pictures

Audio House, Incorporated, is developing its annual financial statements at December 31 , current year. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized as follows: Additional Data, a. Bought equipment for cash, $51,500. b. Borrowed an additional $12,700 and signed an additional long-term note payable. c. Issued new shares of stock for $5,000cash. d. Dividends of $20,300 were declared and paid in cash. e. Other expenses included depreciation, $16,700; wages, $28,500; and taxes, $28,400. f. Accounts payable includes only inventory purchases made on credit. Required: 1. Prepare the statement of cash flows for the year ended December 31, current year, using the indirect method. Note: List cash outflows as negative amounts. Required: 1. Prepare the statement of cash flows for the year ended December 31 , current year, using the indirect method