Please help me to make corrections, I already did my attempt. I also gave you pictures to look at the accounts name, please use them. thanks

A comparative statement of financial position for Culver Industries Inc. follows: CULVER INDUSTRIES INC. Statement of Financial Position December 31, 2020 December 31 Assets 2020 2019 Cash $22,700 $35,700 Accounts receivable 118,000 54,500 Inventory 221,000 190,000 Land 74,000 121,000 Equipment 269,000 213,000 Accumulated depreciation-equipment (69,500) (42,200) Total $635,200 $572,000 Liabilities and Shareholders' Equity Accounts payable $53,200 $60,900 Bonds payable 172,900 204,900 Common shares 215,000 183,000 Retained earnings 194,100 123,200 Total $635,200 $572,000 Additional information: 1. Net income for the fiscal year ending December 31, 2020, was $145,000. 2. Cash dividends of $74,100 were declared and paid. Dividends paid are treated as financing activities. 3. Bonds payable amounting to $32,000 were retired through issuance of common shares. 4. Land was sold at a gain of $6,000. 5. No equipment was sold during the year.CULVER INDUSTRIES INC. Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income / (Loss) $ 145000 Adjustments to reconcile net income to net cash provided by operating activities: x Gain on Disposal of Land 6000.00 Depreciation Expense 27300.00 X 7700.00 x Decrease in Accounts Payable 63500.00 TIncrease in Accounts Receivable x 31000.00 X 80900.00 X Cash Flows from Operat 64100.00 x Cash Flows from Financi X Proceeds from Sale of Land 56000.00 X X 53000.00 X Cash Flows from Investi X 3000.00 Cash Flows from Financing Activities X Payment of Cash Dividends 74100.00 X Cash Flows from Financi x 74100.00 X Net Increase in Cash 13000.00 Cash at Beginning of Year 135700.00 Cash at End of year $ 22700.00Gain on Disposal of Land 6000.00 Depreciation Expense 27300.00 X Depreciation Expense 7700.00 Increase in Accounts Payable X Decrease in Inventory 63500.00 Loss on Disposal of Land X Gain on Disposal of Land 31000.00 Proceeds from Sale of Land Decrease in Accounts Payable Purchase of Equipment Increase in Inventory Increase in Accounts Receivable Net Income / (Loss) Payment of Cash Dividends V Decrease in Accounts Receivable Proceeds from Sale of Land 56000.00 X X 53000.00Cash at Beginning of Year 31000.00 N Oncrease in Cash Net Cash Provided by Investing Activities Cash at End of year Cash Flows from Operating Activities Net Cash Used by Operating Activities Net Cash Used by Investing Activities Net Decrease in Cash Net Cash Provided by Operating Activities X Net Cash Provided by Financing Activities 56000.00 Cash Flows from Investing Activities X Net Cash Used by Financing Activities 53000.00 Cash Flows from Financing Activities X Cash Flows from Investing Activities Cash Flows from Financing Activities X Payment of Cash Dividends 74100.00ES Increase in Accounts Receivable X 3 Net Increase in Cash Cash Flows from Investing Activities Net Cash Provided by Investing Activities Net Cash Provided by Financing Activities Cash Flows from Financing Activities Cash at End of year Net Cash Used by Investing Activities X 5 Net Cash Used by Financing Activities Net Cash Provided by Operating Activities X Net Cash Used by Operating Activities 5 Net Decrease in Cash Cash Flows from Operating Activities Cash at Beginning of Year U Cash Flows from Financing Activities X Payment of Cash Dividends x Cash Flows from Financing Activities VCash Flows from Operating Activities Cash Flows from Financing Activities v X Proceeds from Sale of Land 56000.00 X 53000.00 Cash at Beginning of Year Cash Flows from Investing Activities Cash at End of year Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities X Net Decrease in Cash 74100.00 Cash Flows from Financing Activities X Net Cash Provided by Operating Activities Net Cash Used by Investing Activities Net Increase in Cash X Net Cash Used by Financing Activities Net Cash Used by Operating Activities Cash at beginning of Year Cash at End of year X During the year, Culver retired $ in bonds payable by issuing commCash Flows from Financing Activities V Proceeds from Sale of Land 56000.00 X 53000.00 Decrease in Accounts Receivable Increase in Inventory Increase in Accounts Payable Decrease in Inventory Increase in Accounts Receivable Payment of Cash Dividends X Loss on Disposal of Land 74100.00 Decrease in Accounts Payable Net Income / (Loss) Gain on Disposal of Land Depreciation Expense Purchase of Equipment Proceeds from Sale of Land Cash at Beginning of YearCash Flows from Investing Activities Cash Flows from Financing Activities V X Payment of Cash Dividends Net Cash Used by Investing Activities Cash Flows from Operating Activities Net Cash Provided by Operating Activities V Net Increase in Cash Cash Flows from Financing Activities Net Cash Provided by Investing Activities Cash Flows from Investing Activities Net Cash Provided by Financing Activities Net Cash Used by Financing Activities Cash at Beginning of Year Net Cash Used by Operating Activities Net Decrease in Cash in bonds pa Cash at End of year