what does the number (1) (12) (11) (9) etc. means for a spreadsheet for the statement of cash flows?

Balance 12/31/24 Satellite Corporation Worksheet for Preparation of Statement of Cash Flows for the Year Ended December 31, 2025 Reconciling Items-2025 Dr. Cr. Balance 12/31/25 Debits Cash $ 66,000 (18) $ 7,000 $ 59,000 Accounts receivable (net) 51,000 (4) $ 53,000 104,000 Inventory 341,000 (5) 152,000 493,000 Prepaid expenses 17,000 (6) 500 16,500 Investment in Porter Co. (equity method) 15,000 (7) 3,500 18,500 Land 82,000 (8) 60,000 (9) 10,500 131,500 Equipment 142,000 (10) 53,000 (11) 8,000 187,000 Buildings 262,000 262,000 Trademarks Treasury stock Total debits Credits 10,000 (14) 2,400 7,600 (17) 21 17,000 17,000 $986,000 $1,296,100 Accum. depr.-equipment $ 31,000 (11) 2,500 (12) 11,500 (13) 11,000 $ 29,000