Please help me with the red squares on this statement of cash flows. Thank you

Problem -11A Your answer is partially correct. Try again. The comparative balance sheets for Rothlisberger Company as of December 31 are presented below. ROTHLISBER Comparative Balance Sheets December 31 2017 Assets 2016 Accounts receivable 41 000 62.000 151,450 15,280 142.000 21,000 Inventory Prepaid expenses Land 000'sOT 130,000 gs Accumulated depreciation-buildings (60,000) 221,000 (45,000) $709,730 (40,000) 155,000 (35,000) Equipment Accumulated depreciation-equipment Total ities and Stockholders' Equity AcCOunts pavable $680,000 $47,730 260,000 200,000 $40,000 300,000 160,000 Bonds payable Common stock, $1 par Retained earnings 202,000 $709,730 180,000 $680,000 Total Additional information: 1. Operating expenses include depreciation expense of $42,000 and charges from prepaid expenses f $5,720. 3 Cash dividends of $20.000 were paid. 4. Net income for 2017 was $42,000. 5. Equipment was purchased for $88,000 cash. In addition, equipment costing $22,000 with a book value of $10,000 was sold for $6,000 cash 6. Bonds were converted at face value by issuing 40,000 shares of $1 par value common stock. Prepare a statement of cash flows for the year ended December 31, 2017, using the indirect method. (Show amounts that decrease cash flow with either a parenthesis e.g. (15,000). sign e.g. -15,000 in ROTHLISBERGER COMPANY Statement of Cash Flows For the Year Ended December 31, 2017 Cash Flows from Operating Activities Net Income 42,000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities 42,000 Depreciation Expense Decrease in Accounts Receivable 21,000 Decrease in Prepaid Expenses 9,450 Decrease in Prepaid Expenses 5,720 Increase in Accounts Payable 7,730 4,000 Equipment Loss on Disposal 71,000 Net Cash Provided by Operating Activities 113,000 Cash Flows from Investing Activities Sale of Land 25,000 Sale of Equipment 6,000 Purchase of Equipment -88.000 Net Cash Used by Investing Activities -57,000 Net Cash Used by Financing Activities -20,000 Net Cash Used by Financing Activities 36,000 45,000 Net Increase in Cash Cash at Beginning of Period 81,000 For Operating Expenses