Required information

$\backslash$table$[[$Cash flows from operating activities$],[$Net income,$0$$$,106,975,],[\backslash$table$[[$Adjustments to reconcile net income to net cash provided by$],[$operations:$]]],[$Income statement items not affecting cash$],[$Increase in accounts receivable,$x,(25,345),],[$Increase in inventory,$x,(33,856),],[$Changes in current assets and current liabilities$],[$Decrease in prepaid expenses,$,885,],[$Decrease in accounts payable,$2,(71,534),],[$Depreciation expense,$x,40,750,],[$Loss on disposal of equipment,$x,25,125,],[(1),,,43,000],[$Cash flows from investing activities$],[$Cash paid for equipment,$0,(70,000),],[$Cash received from sale of equipment,$,31,625,],[,,,],[($a$),,,(38,375)$