This is all one problem and I really need help :(

Instructions The income statement disclosed the following items for 2016: Depreciation expense Gain on disposal of equipment Net income $63,970 38,840 439,500 Balances of the current assets and current liability accounts changed between December 31, 2015, and December 31, 2016, as follows: Accounts receivable Inventory Prepaid insurance Accounts payable Income taxes payable Dividends payable Increase (Decrease) $7,590 (5,860) (1,610) (5,700) 1,380 2,320