Please help with this accounting homework

Statement of Cash Flows (Indirect Method) Information for Newcastle Corporation Accounts payable decrease $7,000 Accounts receivable increase 9,800 Wages payable decrease 4,200 Amortization expense 22,400 Cash balance, January 1 42,000 Cash balance, December 31 9,800 Cash paid as dividends 8,400 Cash paid to purchase land 140,000 Cash paid to retire bonds payable at par 105,000 Cash received from issuance of common stock 63,000 Cash received from sale of equipment 16,800 Depreciation expense 54,600 Gain on sale of equipment 19,600 Inventory increase 18,200 Net income 134,400 Prepaid expenses increase 11,200 (a) Use the information above to prepare a statement of cash flows for Newcastle Corporation. (When required, list items in alphabetic order.) Newcastle Corporation Statement of Cash Flows For Year Ended December 31 Cash flows from operating activities Net Income $ 134 400 Add (deduct) noncash expenses, gains, and losses Depreciation 54,600 Amortization 22.400 Gain on sale of equipment (57,400) X Add (deduct) changes in current assets and liabilities Accounts receivable increase (9,800) Inventory increase (18,200) Prepaid expenses increase (11,200) Accounts payable decrease 17.000) Wages payable decrease (4.200) Cash provided by operating activities a $ Cash flows from investing activities Cash pald to purchase land (140,000) Cash received from sale of equipment 16,800 Cash used in investing activities e Cash flows from financing activities Cash paid as dividends (8,400) Cash paid to retire bonds payable at par (105,000) Cash received from issuance of common stock 63,000 Cash used in financing activities Net change in cash Cash balance, January 1 Cash balance December 31 $ 141,400 (123,200) e (50,400) (32,200) 42,000 9,800