RODRIQUEZ CORPORATION Comparative Balance Sheets December 31
		2020			2019
Cash		$16,600			$17,500
Accounts receivable		24,900			22,000
Investments		20,250			16,050
Equipment		60,150			69,750
Accumulated depreciationequipment		(14,150	)		(10,300	)
Total		$107,750			$115,000
Accounts payable		$14,550			$11,150
Bonds payable		11,000			30,100
Common stock		49,700			45,100
Retained earnings		32,500			28,650
Total		$107,750			$115,000

Additional information:

1.		Net income was $18,250. Dividends declared and paid were $14,400.
2.		Equipment which cost $9,600 and had accumulated depreciation of $1,800 was sold for $3,800.
3.		No noncash investing and financing activities occurred during 2020.

Prepare a statement of cash flows for 2020 using the indirect method . (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000).)

Can someone please explain to me how to do this. I have a practice example and I still do not understand what steps I am doing wrong.

Prepare a statement of cash flows for 2020 using the Indirect method. (Show amounts that decrease cash flow with wthera - sign c.9. -15,000, or in parenthesis 4.9. (15,000). RODRIQUEZ CORPORATION Statement of Cash Flows Adjustments to reconcile net income to Compute free cash flow. (Enter negative amount using either a negative in preceding the number 6.9. -45 or parentheses e: (45).) Free cash flow