Statement of Cash Flows (Direct Method) Arctic Companys income statement and comparative balance sheets as of December 31 of 2016 and 2015 follow:

ARCTIC COMPANY Income Statement For the Year Ended December 31, 2016
Sales Revenue		$740,000
Cost of Goods Sold	$534,000
Wages Expense	190,000
Advertising Expense	31,000
Depreciation Expense	24,000
Interest Expense	18,000
Gain on Sale of Land	(25,000)	772,000
Net Loss		$(32,000)

ARCTIC COMPANY Balance Sheets
	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash	$71,000	$28,000
Accounts Receivable	42,000	49,000
Inventory	107,000	113,000
Prepaid Advertising	10,000	14,000
Plant Assets	360,000	222,000
Accumulated Depreciation	(80,000)	(56,000)
Total Assets	$510,000	$370,000
Liabilities and Stockholders Equity
Accounts Payable	$17,000	$31,000
Interest Payable	6,000	-
Bonds Payable	210,000	-
Common Stock	245,000	245,000
Retained Earnings	62,000	94,000
Treasury Stock	(30,000)	-
Total Liabilities and Stockholders Equity	$510,000	$370,000

During 2016, Arctic sold land for $70,000 cash that had originally cost $45,000. Arctic also purchased equipment for cash, acquired treasury stock for cash, and issued bonds payable for cash. Accounts payable relate to merchandise purchases. Required a. Calculate the change in cash that occurred during 2016. b. Prepare a statement of cash flows using the direct method. a. Change in Cash during 2016 $Answer

AnswerIncreaseDecrease

b. Use a negative sign with cash outflow answers.

ARCTIC COMPANY Statement of Cash Flows For Year Ended December 31, 2016
Cash Flow from Operating Activities
Cash Received from Customers		$Answer
Cash Paid for Merchandise Purchased	$Answer
Cash Paid for Employees	Answer
Cash Paid for Advertising	Answer
Cash Paid as Interest	Answer	Answer
Cash Provided by Operating Activities		Answer
Cash Flow from Investing Activities
Sale of Land	Answer
Purchase of Equipment	Answer
Cash Provided by Investing Activities		Answer
Cash Flow from Financing Activities
Issuance of Bonds Payable	Answer
Purchase of Treasury Stock	Answer
Cash Providedby Financing Activities		Answer
Net AnswerIncreaseDecrease in Cash		Answer
Cash at Beginning of Year		Answer
Cash at End of Year		$Answer

Just help me to answer two wrong answers. Thank you guys !