Please help me with 3 red boxes, thanks!

Condensed financial data of Kingbird, Inc. follow. Additional information: 1. New plant assets costing $210,000 were purchased for cash during the year. 2. Old plant assets having an original cost of $120,750 and accumulated depreciation of $101,850 were sold for $3,150 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $54,663 was declared and paid during the year. 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. Kingbird, Inc. Statement of Cash Flows For the Year Ended December 31, 2022 \begin{tabular}{|l|} \hline Cash Flows from Operating Activities \\ \hline \end{tabular} Net Income $324618 Adjustments to reconcile net income to \begin{tabular}{||l|l||} \hline \hline Cash Flows from Operating Activities & \\ \hline \hline \end{tabular} Depreciation Expense $97,650 Loss on Disposal of Plant Assets 15,750 Increase in Accounts Receivable 104580 Increase in Inventory 20265 Increase in Prepaid Expenses 5040 \begin{tabular}{ll|l} Increase in Accounts Payable & & 72870 \end{tabular} Decrease in Accrued Expenses Payable 9450 Net Cash Provided by Operating Activities Cash Flows from Financing Activities Redemption of Bonds 75600 Sale of Common Stock 94,500 \begin{tabular}{|l|} \hline Sale of Common Stock \\ \hline \multicolumn{2}{|l|}{ Payment of Cash Dividends } \\ \hline \hline Net Cash Provided by Financing Activities \\ \hline \hline \end{tabular} 94,500 54663 Net Increase in Cash \begin{tabular}{|l|} \hline \\ \hline \end{tabular} Cash at Beginning of Period Cash at End of Period