please answer all ill rate positive

Following is a partially completed balance sheet for Hoeman Inc. at December 31, 2020, together with comparative data for the year ended December 31, 2019. From the statement of cash flows for the year ended December 31, 2020, you determine the following: . Net income for the year ended December 31, 2020, was $98,500. . Dividends paid during the year ended December 31, 2020, were $63,000. Accounts receivable decreased $12,500 during the year ended December 31, 2020. The cost of new buildings acquired during 2020 was $127,000. . No buildings were disposed of during 2020. The land account was not affected by any transactions during the year, but the fair value of the land at December 31, 2020, was $188,000. Requlred: a. Complete the December 31, 2020, balance sheet. (Hint: Long-term debt is the last number to compute to make the balance sheet balance.) b. Prepare a statement of cash flows for the year ended December 31, 2020, using the indirect method Complete the December 31, 2020, balance sheet. (Hint: Long-term debt is the last number to compute to make the balance sheet balance.) HOEMAN INC. Comparative Balance Sheets At December 31, 2020 and 2019 2019 2020 Assets: Current assets: 55,500 S 47,500 $ Cash 134,000 Accounts receivable Inventory 194,500 164,000 $ 376,000 Total current assets 140,500 Land Buildings Less: Accumulated depreciation 286,500 (128,000) (112,000) 315,000 691,000 Total land & buildings $ Total assets Liabilities: Current liabilities: 193,000 $ Accounts payable 125,500 318,500 149,500 Note payable 160,000 330,500 $ Total current liabilities Long-term debt Stockholders' Equity $ 54,000 46,000 Common stock 177,000 Retained earnings $ 223,000 Total stockholders' equity Total liabilities and stockholders' equity 691,000 Prepare a statement of cash flows for the year ended December 31, 2020, using the Indirect method. (Amounts to be deducted should be Indicated by a minus sign.) HOEMAN INC. Statement of Cash Flows For the Year Ended December 31, 2020 Cash flows from operating activities: Net income Add (deduct) items not affecting cash: Depreciation expense 0 Cash flows from investing activities: $ 0 Cash flows from financing activities: Net cash used by financing activities INet increase in cash for the year $ 0 $ 0 Cash balance, January 1, 2020 Cash balance, December 31, 2020 0