Please help me solve this statement of cash flows problem

Swifty's 2017 income statement follows ( ignoring taxes ) . Sales revenue $539, 900 Less : Cost of goods sold 380, 400 Gross margin 159, 500 Less : Operating expenses ( includes $8, 450 depreciation and $ 4 , 890 bad debts ) 121 , 200 Income from operations 38, 300 Other : Gain on sale of investments $ 3, 800 Loss on sale of machinery ( 800 ) 3, 000 Net income* $ 41, 300 ( a ) Compute net cash flow from operating activities using the direct method . ( Enter negative amounts using either a negative sign ( 45 ) . ) Net cash flow from operating activitiesSWIFTY INC. Statement of Cash Flows For the Year Ended December 31, 2017 (Indirect Method) Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Gain on Sale of Investments Gain on Sale of Investments Loss on Sale of Machinery Increase in Accrued Payables Increase in Inventory Increase in Accounts Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Investments Addition to Buildings Sale of Machinery Purchase of Machinery Purchase of Investments Net Cash Used by Investing Activities Cash Flows from Financing Activities Cash Dividends Paid Reduction in Long-term Note Payable Net Cash Used by Financing ActivitiesComparative balance sheet accounts of Swifty Inc. are presented below. SWIFTY INC. COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31, 2017 AND 2016 December 31 Debit Accounts 2017 2016 Cash $42,400 $34,000 Accounts Receivable 69, 800 60,300 Inventory 29,700 23,800 Equity investments 22,300 38,100 Machinery 29,700 19,000 Buildings 67,500 56,400 Land 7,600 7,600 $269,000 $239,200 Credit Accounts Allowance for Doubtful Accounts $2,200 $1,500 Accumulated Depreciation-Machinery 5,600 2,300 Accumulated Depreciation-Buildings 13,500 9,100 Accounts Payable 35,100 24,800 Accrued Payables 3,300 2,600 Long-Term Notes Payable 21,000 30,700 Common Stock, no-par 150,000 125,000 Retained Earnings 38,300 43,200 $269,000 $239,200 Additional data (ignoring taxes) : 1. Net income for the year was $41, 300. 2. Cash dividends declared and paid during the year were $21,200 3. A 20% stock dividend was declared during the year. $25,000 of retained earnings was capitalized. 4. Equity investments (level of ownership is less than 20%) that cost $24,700 were sold during the year for $28,500. No unrealized gains and losses were recorded on these investments in 2017. 5. Machinery that cost $3,700, on which $750 of depreciation had accumulated, was sold for $2,150