PLEASE ANSWER ALL REQUIRED PARTS

The chegg expert asked me to contact him at an email and pay for additional stuff there. Obviously, I'm not going to do that and this chegg expert should be banned for asking me to do so. His/her words:

"Connect with me at (I WONT PUT THE EMAIL HERE) on g mail for all your questions. I charge $3 per question and will provide excel sheet with full workings"

Wiley Company's income statement for Year 2 follows: The company's selling and administrative expense for Year 2 includes $78 of depreciation expense. Selected balance sheet accounts for Wiley at the end of Years 1 and 2 are as follows: Required: 1. Using the direct method, convert the company's income statement to a cash basis. 2. Assume that during Year 2 Wiley had a $15,000 gain on sale of investments and a $6,000 loss on the sale of equipment. Would these transactions affect the computation in (1) above? Complete this question by entering your answers in the tabs below. Using the direct method, convert the company's income statement to a cash basis. (Adjustment amounts that are to be deducted should be indicated with a minus sign.)