This is all one question. In part A, I am missing questions numbers 8 & 13

and I need help in part B.

Problem 12-20A Using transaction data to prepare a statement of cash flows-Direct method LO 12-2, 12-3, 12-4 The following Information applies to the questions displayed below.j York Company engaged In the following transactions for the year 2016. The beginning cash balance was $28,000 and the ending cash balance was $63,951. 1. Sales on account were $283,800. The beginning recelvables balance was $94,400 and the ending cash 2. Salaries expense for the period was $57,540. The beginning salarles payable balance was $4,288 and 3. Other operating expenses for the perlod were $122,840. The beginning other operating expenses 4. Recorded $19,700 of depreclation expense. The beginning and ending balances In the Accumulated 5. The Equipment account had beginning and ending balances of $208,310 and $238,810 respectively. 6. The beginning and ending balances n the Notes Payable account were $45,700 and $147,200, 7. There was $5,559 of Interest expense reported on the Income statement. The beginning and ending 8. The beginning and ending Merchandise Inventory account balances were $89,080 and $106,896 balance was $77,300. the ending balance was $2,450 payable balance was $4,730 and the ending balance was $8,935 Depreclation account were $14,320 and $34,020, respectively There were no sales of equipment during the perlod respectively. There were no payoffs of notes during the perlod. balances In the Interest Payable account were $1,760 and $1,173, respectively. respectively. The company sold merchandise with a cost of $155,399 (cost of goods sold for the perlod was $155,399). The beginning and ending balances In the Accounts Payable account were $9,720 and $11,761, respectively 9. The beginning and ending balances In the Notes Recelvable account were $4,800 and $10,100, respectively. Notes recelvable result from long-term loans made to employees. There were no collections from employees during the period. 10. The beginning and ending balances In the Common Stock account were $102,000 and $118,000 11. Land had beginning and ending balances of $53,400 and $41,227, respectively. Land that cost $12,173 12. The tax expense for the period was $7,330. The Taxes Payable account had a $830 beginning balance 13. The Investments account had beginning and ending balances of $27400 and $31,300, respectively. The respectively. The Increase was caused by the issue of common stock for cash. was sold for $8,980, resulting In a loss of $3,193. and an $764 ending balance company purchased Investments for $18,900 cash during the perlod, and Investments that cost $15,000 were sold for $26,000, resulting In a $11,000 galn. Determine the amount of cash flow for each item and indicate whether the item should appear in the operating, investing, or financing activities section of a statement of cash flows. Assume York Company uses the direct method for showing net cash flow from operating activities. (Any cash outflow should be indicated by a minus sign. If there is no action select "No effect".) Transactions in Accounts receivable account in Salaries payable account in Other operating expenses payable in Depreciation expense in Equipment account in Notes payable account in Interest payable account in Accounts payable in Notes receivable in Common stock account in Land account in Taxes payable account in Investments account Amount Statement of cash flows $ 300,900 Operating activities (59,378) Operating activities (118,635) Operating activities 1. [Decrease 2. Decrease 3. Decrease 4. No effect . Increase 6. ncrease 7. Decrease 0 INo effect (30,500) nvesting activities 101,500 Financing activities (6,146) Operating activities Operating activities (5,300) Investing activities 16,000 Financing activities 8. Decrease 9. ncrease 10. Increase 11. Decrease 12. Decrease 13 Decrease 8,980 nvesting activities (7,396) Operating activities nvesting activities Prepare a statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) YORK COMPANY Statement of Cash Flows For the Year Ended December 31, 2016 Cash Flows From Operating Activities: Cash Receipts from: Total cash inflows Cash Payments for: Total cash outflows Cash Flows from Investing Activities Disbursed for notes receivable Proceeds from sale of land Paid to purchase investments Proceeds from sale of investments