Please help me solve for a and b. Thank you so much!

Further analysis reveals the following. 1. Accounts payable pertain to merchandise suppliers. 2. All operating expenses except for depreciation were paid in cash. 3. All depreciation expense is in the selling expense category. 4. All sales and inventory purchases are on account. Prepare a statement of cash flows for Sheffield Company using the direct method. (Show amounts that decrease cash flow with either a sien e. .15000 ar in narenthesis e c. (15000). Presented here are the financial statements of Sheffield Company. Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Free cash flow \$ 1. Depreciation expense was $16,100. 2. Dividends declared and paid were $23,900. 3. During the year, equipment was sold for $7,600 cash. This equipment originally cost $17,300 and had accumulated depreciation of $9,700 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash