Please help me

GrouperInc., a retailer of garden tools that follows ASPE, had the following statements prepared as of December 31, 2020:

GROUPERInc. Comparative Statement of Financial Position December 31
		2020			2019
Cash		$75,050			$53,650
Accounts receivable		57,700			50,400
Inventory		41,900			60,500
Prepaid rent		5,900			4,000
Equipment		153,000			135,000
Accumulated depreciationequipment		(36,500)			(25,800)
Total assets		$297,050			$277,750
Accounts payable		$47,500			$36,500
Income tax payable		3,600			6,800
Long-term loans payable		60,500			70,000
Common shares		131,500			131,500
Retained earnings		53,950			32,950
Total liabilities and shareholders' equity		$297,050			$277,750

GROUPERInc. Income Statement Year Ending December 31, 2020
Sales revenue				$375,000
Cost of goods sold				196,000
Gross margin				179,000
Operating expenses				116,000
Operating income				63,000
Interest expense		$12,100
Gain on disposal of equipment		(2,500)		9,600
Income before income tax				53,400
Income tax expense				21,100
Net income				$32,300

Additional information:

1.		Dividends on common shares in the amount of $11,300were declared and paid during 2020.
2.		Depreciation expense of $24,700is included in operating expenses.
3.		Equipment with a cost of $20,000that was70% depreciated was sold during 2020.

Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) GROUPER CORPORATION Statement of Cash Flows (Indirect Method) to Adjustments to reconcile net income to net cash provided by operating activities: to $ e Textbook and MediaPrepare a statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) GROUPER Inc. Statement of Cash Flows (Direct Method) For the Year Ended December 31, 2020 Cash Flows from Operating Activities Cash Received from Customers Cash Paid for Other Operating Expenses $ Cash Paid to Suppliers for Goods Cash Paid for Taxes Cash Paid for Interest Net Cash Provided by Operating Activities Cash Flows from Investing Activities Purchase of Equipment Proceeds on Sale of Equipment Net Cash Provided by Investing Activities Cash Flows from Financing Activities Proceeds on Sale of Equipment Principal Payments on Long-Term Loan Net Cash Used by Financing Activities Net Increase in Cash and Cash Equivalents Cash, January 1, 2020 Cash, December 31, 2020 $ e Textbook and Media Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) GROUPER CORPORATION Statement of Cash Flows (Indirect Method)