The first 5 numbers for statement of cash flows are wrong and the loss (on sale of land) and that number is wrong, everything else is right please help

The income statement, balance sheets, and additional information for Video Phones, Inc., are provided. VIDEO PHONES, INC. Income Statement For the Year Ended December 31, 2021 Net sales $2,516,000 Expenses: Coat of goods sold $1,500,000 Operating expenses 768,000 Depreciation expense 18,000 Loss on sale of land 7,100 Interest expense 10,500 Income tax expense 39,000 Total expenses 2,342,600 Net income $ 173,400 Balance Sheets December 31 2021 2020 $145,460 71,100 105,000 B, 640 $ 69,180 51,000 126,000 4,320 Assets Current assets Cash Accounts receivable Inventory Prepaid rent Long-term assets: Investments Land Equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities Notes payable Stockholders' equity! Common stock Ratained earnings Total liabilities and stockholders' equity 96,000 201,000 252,000 (58200) $821,000 222,000 201,000 (40,200) $633,300 $ 57,900 5, 100 14,100 $72,000 3,200 13,100 267,000 216,000 210,000 266,900 $821,000 210,000 114,000 $633,300 Additional Information for 2021: 1. Purchase investment in bonds for $96,000. 2. Sell land costing $21,000 for only $13,900, resulting in a $7,100 loss on sale of land. 3. Purchase $51000 in equipment by issuing a $51,000 long-term note payable to the seller. No cash is exchanged in the transaction 4. Declare and pay a cash dividend of $20,500. Required: Prepare the statement of cash flows for Video Phones, Inc, using the direct method. Disclose any noncash transactions in an accompanying note. (List cash outflows and any decrease in cash as negative amounts.) VIDEO PHONES, INC. Statement of Cash Flows For the Year Ended December 31, 2021 Cash Flows from Operating Activities: Cash received from customers $ 2,516,000 Cash paid to suppliers (1,500,000) Cash paid for operating expenses (768,000) Cash paid for interest (10,500) Cash paid for income taxes (39,000) $ 198,500 Net cash flows from operating activities Cash Flows from Investing Activities: Loss (on sale of land) Purchase investment in bonds 7.100 (96,000) (88,900) Net cash flows from investing activities Cash Flows from Financing Activities: Payment of cash dividends 20,500) Net cash flows from financing activities Net Increase in cash Cash at the beginning of the period Cash at the end of the period Note: Noncash Activities Purchase equipment issuing a note payable (20,500) 76,280 69,180 145,460 $ GA $ 51,000