please help me answer and understand. this is all one question.

Assets Cash Accounts receivable (net) Inventories Investments 20Y920Y8 Land Equipment $302,580$283,420 Accumulated depreciation-equipment Total assets Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Dividends payable Common stock, $10 par Excess of paid-in capital over par Retained earnings Total liabilities and stockholders' equity Additional data obtained from an examination of the accounts in the ledger for 20Y are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $105,080 cash. d. The common stock was issued for cash. e. There was a $74,830 credit to Retained Earnings for net income. f. There was a $46,900 debit to Retained Earnings for cash dividends declared. Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) operati cash outflows, cash payments, decreases in cash, or any negative adjustments. Merrick Equipment co. Statement of Cash Flows For the Year Ended December 31, 20 Y 9 Merrick Equipment Co. Statement of Cash Flows For the Year Ended December 31, 20 Y9 Cash flows from (used for) operating activities: Net income Adjustments to reconcile net income to net cash flows from (used for) operating activities: Depreciation Loss on sale of investments Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories v Increase in accounts payable Decrease in accrued expenses payable Net cash flows from operating activities Cash flows from (used for) investing activities: Cash recelved from sale of investments V Cash paid for purchase of land Cash paid for purchase of equipment v Net cash flows used for investing activities Cash flows from (used for) financing activities: Cash received from issuing common stock V Net cash flows from operating activities Cash flows from (used for) investing activities: Cash recelved from sale of investments V Cash paid for purchase of land Cash paid for purchase of equipment Net cash flows used for investing activities Cash flows from (used for) financing activities: Cash received from issuing common stock Cash dividends Net cash flows from financing activities Net increase in cash Cash balance, January 1,20Y Cash balance, December 31,20r9