pls explain calculations

Grouper Co. reported $162,000 of net income for 2017. The accountant, in preparing the statement of cash flows, noted the following items occurring during 2017 that might affect cash flows from operating activities. 1. Grouper purchased 200 shares of treasury stock at a cost of $18 per share. These shares were then resold at $21 per share. 2. 3. 4 Grouper issued 500 shares of its $10 par common stock for a patent. The market price of the shares on the date of the transactionwas $25 per share. Grouper Co. holds 40% of the Coldplay Company's common stock as a long-term investment. Coldplay Company reported $27.300 of net income for 2017. Depreciation expense is $37,400. Coldplay Company paid a total of $3,900 of cash dividends to all investees in 2017. Grouper sold 100 shares of IBM common at $181 per share. The acquisition cost of these shares was $145 per share. There were no unrealized gains or losses recorded on this investment in 2017. Grouper declared a 10% stock dividend. One thousand shares of $10 par common stock were distributed. The market price at date of issuance was $18 per share. 5. 6. 7. Prepare a schedule that shows the net cash flow from operating activities using the indirect method. Assume no items other than those listed above affected the computation of 2017 net cash flow from operating activities. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) GROUPER CO. Statement of Cash Flows (Partial) For the Year Ended December 31, 2017 Adjustments to reconcile net income to net cash provided by operating activities: >