Please help with this accounting question and if possible explain how got it, thank you in advance

Cash Flow from Operating Activities (Indirect Method) The Lincoln Company owns no plant assets and had the following income statement for the year: Sales revenue $1,800,000 Cost of goods sold $1,128,000 Wages expense 264,000 Rent expense 100,800 Insurance expense 36,000 1.528,800 Net income $271,200 Additional information about the company includes: Accounts receivable Inventory Prepaid insurance Accounts payable Wages payable End of Year Beginning of Year $129,600 $117,600 144,000 158,400 19,200 16,800 52,800 43,200 21,600 26,400 Use the preceding information to calculate the cash flow from operating activities using the indirect method. S