Please help, This is everything i have about this question, I'm not sure what supporting facts are

Exercise 23-14 Brecker Inc., a greeting card company, had the following statements prepared as of December 31, 2017. BRECKER INC. COMPARATIVE BALANCE SHEET As OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 Cash $6,000 $7,000 Accounts receivable 62,000 51,000 Short-term debt investments (available-for-sale) 35,000 18,000 Inventory 40,000 60,000 Prepaid rent 5,000 4,000 Equipment 154,000 130,000 Accumulated depreciationequipment (35,000 ) (25,000 ) Copyrights 46,000 50,000 Total assets $313,000 $295,000 Accounts payable $46,000 $40,000 Income taxes payable 4,000 6,000 Salaries and wages payable 8,000 4,000 Shortterm loans payable 8,000 10,000 Long-term loans payable 60,000 69,000 Common stock, $10 par 100,000 100,000 Contributed capital, common stock 30,000 30,000 Retained earnings 57,000 36,000 Total liabilities & stockholders' equity $313,000 $295,000 BRECKER INC. INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2017 Sales revenue $338,150 Cost of goods sold 175,000 Gross profit 163,150 Operating expenses 120,000 Operating income m Interest expense $11,400 Gain on sale of equipment 2,000 9,400 Income before tax 33,750 Income tax expense 6,750 Net income $27,000 Additional information: Dividends in the amount of $6,000 were declared and paid during 2017. Depreciation expense and amortization expense are included in operating expenses. No unrealized gains or losses have occurred on the investments during the year. Equipment that had a cost of $20,000 and was 70% depreciated was sold during 2017. PP'P!' Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with eithera - sign e.g. -15,000 or in parenthesis e.g. (15,000).) BRECKER INC. Statement of Cash Flows Cash Flows from Operating Activities Net Income 27,000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Ex on of Copyright Gain on Sale of Equipment