Please help with the red part

The comparative balance sheets for Oriole Company as of December 31 are as follows. ORIOLE COM PANY Comparative Balance Sheets December 31 Assets 2022 Cash $58,400 Accounts receivable 42,000 Inventory 148,800 Prepaid expenses 20,600 Land 142,600 Buildings 200,200 Accumulated depreciationbuildings (64,200) Equipment 228,800 Accumulated depreciationequipment (48.400) Total $728,800 Liabilities and Stockholders' Equity Accounts payable $46,400 Bonds payable 260,000 Common stock, $1 par 201,300 Retained earnings 221,100 Total $728,800 2021 $45,100 50,600 138,400 26,300 130,600 200,200 {44,000} 156,300 {35,300} $668,200 $39,400 260,000 157,300 211,500 $668,200 Accumulated depreciationbuildings (64,200) (44,000) Equipment 228,800 156,300 Accumulated depreciationequipment (48,400) (35,300) Total $728,800 $668,200 Liabilities and Stockholders' Equity Accounts payable $46,400 $39,400 Bonds payable 260,000 260,000 Common stock, $1 par 201,300 157,300 Retained earnings 221,100 211,500 Total $728,800 $668,200 Additional information: 1. Operating expenses include depreciation expense of $42,000 ($20,200 of depreciation expense for buildings and $21,800 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $26,900 were declared and paid. 4. Net income for 2022 was $36,500. Equipment was purchased for $94,000 cash. In addition, equipment costing $21,500 with a book value of $12,800 was sold for $9,700 cash. 6. 44,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $44,000. Prepare a statement of cash ows for the year ended December 31,2022, using the indirect method. (Showamounts thatdecrease cash ow with either a - sign e.g. -15,000 or in parenthesis as. (15,000).) ORIOLE COMPANY Statement of Cash Flows ORIOLE COMPANY Statement of Cash Flows For the Year Ended December 31, 2022 v Cash Flows from Operating Activities I I Net Income $ 35,500 Adjustments to reconcile net income to Net Cash Provided by Operating Activities V Depreciation Expense 42,000 Loss on Disposal of Plant Assets 3100 if} Decrease in Accounts Receivable 8600 Increase in Inventory V -10400 Decrease in Prepaid Expenses 5700 Increase in Accounts Payable 7000 56000 Net Cash Provided by Operating Activities V 92500 Cash Flows from Investing Activities Sale of Land 32000 9700 II Sale of Equipment Increase in Accounts Payable 7000 56000 Net Cash Provided by Operating Activities 92500 Cash Flows from Investing Activities Sale of Land 32000 Sale of Equipment 9700 Purchase of Equipment -94000 Net Cash Used by Investing Activities 52300 Cash Flows from Financing Activities Payment of Cash Dividends -26900 Cash Flows from Financing Activities 26900 Net Increase in Cash 13300 Cash at Beginning of Period to 45100 Cash at End of Period For Income Taxes $ 58400