Please help me firgure out the SpreadSheet of Cash. I tried so many numbers but non of them are right! Also, Please prepare a INDRECT METHOD cash flow of this question!

Comparative Balance Sheets December 31, 2017 and 2016 2017 2016 Assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Equipment Accum. depreciation-Equipment Total assets Liabilities and Equity Accounts payable Short-term notes payable Total current liabilities Long-term notes payable Total liabilities Equity Common stock, $5 par value Paid-in capital in excess of par, common stock Retained earnings Total liabilities and equity $64,900 $ 83,500 60,625 261,800 2,095 408,020 118,000 80,870 290,656 1.310 437,736 147,500 41.625 (51,000 $ 543,611 475,020 $ 63,141 $ 129,675 8,000 137,675 58, 750 196,42!5 13,000 76,141 60,000 136,141 182,750 47,500 177,220 160,250 118,345 $ 543,611 $ 475,020 FORTEN COMPANY Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses 632,500 295,000 337,500 Depreciation expense 30,750 142,400 173,150 Other expenses Other gains (losses) Loss on sale of equipment Income before taxes Income taxes expense Net income (15,125) 149,225 38,250 110,975 Additional Information on Year 2017 Transactions a. The loss on the cash sale of equipment was $15,125 (details in b). b. Sold equipment costing $76,875, with accumulated depreciation of $40,125, for $21,625 cash. c. Purchased equipment costing $106,375 by paying $50,000 cash and signing a long-term note payable for the balance. d. Borrowed $5,000 cash by signing a short-term note payable. e. Paid $55,125 cash to reduce the long-term notes payable. f. Issued 3,500 shares of common stock for $20 cash per share g. Declared and paid cash dividends of $52,100 FORTEN COMPANY Spreadsheet for Statement of Cash Flows For Year Ended December 31, 2017 Analysis of Changes December 31 2016 December 31 2017 Debit Credit Balance sheet-debit 83,500 60,625 261,800 2,095 118,000 526,020 $ 18,600 X$ Cash Accounts receivable Inventory Prepaid expenses Equipment 64,900 80,870 290,656 1,310 147,500 585,236 20,245 28,856 785 06,375 76,875 Balance sheet-credit 51,000 |$ 40,125 |$ 30,750 Accumulated depreciationqipment Accounts payable Short-term notes payable Long-term notes payable Common stock, $5 par value Paid-in capital in excess of par value, common stock Retained earnings 41,625 63,141 13,000 60,000 182,750 47,500 177,220 585,236 66,534 129,675 8,000 58,750 160,250 5,000 5 12556,375 22,500 47,500 2,1010,975 118,345 526,020