please read this image carefully the left side supposed to be connected to the right side picture but I didnt have space. There is a line that I drew to tell you that you are supposed to use these vocabularies. I solved a a bit of the question but I dont know if its right. Also please solve the part where I put this mark on it $"?"...$ And show your steps so that i can understand properly. Please when solving make sure that its right because many tried to solve it and got it wrong. Here is the question just so its easier for you. $....$Additional information regarding $2024$:

$1.$ Long$-$term investments were sold for $$5,400,$ resulting in a realized loss of $$5,100.$

$2.$ New equipment costing $$142,000$ was purchased for $$72,400$ cash and a $$69,600$ bank loan payable.

$3.$ Equipment costing $$56,000$ was sold for $$15,600,$ resulting in a gain of $$8,400.$

$4.$ Accounts payable relate to merchandise suppliers; property tax payable relates to operating expenses.

$5.$ A dividend was paid during the year.

$6.$ Operating expenses include $$59,100$ of depreciation expense and an $$8,400$ gain on disposal of equipment.

$7.$ The company issued common shares for $$60,000$ cash and bought back and retired some other common shares at the cost they were originally issued at$.$

$($a$)$ Prepare the statement of cash flows using the direct method.