would you please analyze this cash flow statement for operating section, and the inflows and outflows of investing and financing sections in details ??

BC MEMPHIS CORPORATION Cash Flow Statement For the Year Ended December 31 2019 4 Cash Flow from Operating Activities 5 Net Income $ 127,000.00 6 Add Depreciation $ 53,500.00 7 Add Loss on Sale of Equipment $ 3,500.00 8 Less Increase in Accounts Receivable $ (8,000.00) 9 Less Increase in Inventory $ (95,000.00) 10 Add Increase in Accounts Payable $ 64,000.00 11 Add Increase in Salaries Payable $ 3,000.00 12 Cash Flow from Operating Activities $ 148,000.00 13 Cash Flow from Investing Activities 14 Purchase of Equipment $ (105,000.00) 15 Cash Flow from Investing activities $ (105,000.00) 16 Cash Flow from Financing Activities 17 Issue of Common Stock $ 28,000.00 18 Premium on issue of stock $ 42,000.00 19 Dividends Paid $ (85,000.00) 20 Cash Flow from Financing Activities $ (15,000.00) 21 Net Cash Flow $ 28,000.00 22 Opening cash Balance $ 137,000.00 23 Closing cash Balance $ 165,000.00 24