Please help with Operating Activities reconciliation below-

Depreciation expense, loss on disposal of plant assets and net cash provided by operating activities

Oriole Corporation's comparative balance sheets are presented below. Additional intormation: 1. Net income was $22,600. Dividends declared and paid were $19,000. 2. No noncash investing and financing activities occurred during 2022 . 3. The land was sold for cash of $4,500