Can someone fix all the errors I made? thank you

Joyner Company's income statement for Year 2 follows: Income before taxes Income taxes Sales Cost of goods sold Gross margin Selling and administrative expenses Net operating income Nonoperating items: Gain on sale of equipment Income before taxes Income taxes Net income $ 900,000 500,000 400,000 328,000 72,000 8,000 80,000 24,000 $ 56,000 Its balance sheet amounts at the end of Years 1 and 2 are as follows: Year 2 Year 1 Assets Cash $ 21,000 Accounts receivable $ 4,000 250,000 170,000 Inventory 310,000 260,000 Prepaid expenses 7,000 14,000 Total current assets 571,000 465,000 Property, plant, and equipment 510,000 400,000 132,000 120,000 Less accumulated depreciation Net property, plant, and equipment Loan to Hymans Company 378,000 280,000 40,000 0 Total assets $989,000 $ 745,000 Liabilities and Stockholders' Equity Accounts payable $ 310,000 $ 250,000 Accrued liabilities 20,000 30,000 Income taxes payable 45,000 42,000 Total current liabilities 375,000 322,000 Bonds payable 190,000 70,000 565,000 392,000 Total liabilities Common stock 300,000 270,000 Retained earnings 124,000 83,000 Total stockholders' equity 424,000 353,000 Total liabilities and stockholders' equity $989,000 $ 745,000 Equipment that had cost $40,000 and on which there was accumulated depreciation of $30,000 was sold during Year 2 for $18,000. The company declared and paid a cash dividend during Year 2. It did not retire any bonds or repurchase any of its own stock. Required: 1. Using the indirect method, compute the net cash provided by/used in operating activities for Year 2. 2. Prepare a statement of cash flows for Year 2. 3. Compute the free cash flow for Year 2. Joyner Company Statement of Cash Flows-Indirect Method (partial) X$ 42,000 (8,000) (80,000) (50,000) 7,000 60,000 (10,000) 3,000 Net income Adjustments to convert net income to a cash basis: Decrease in prepaid expenses Gain on sale of equipment Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Increase in accounts payable Decrease in accrued liabilities Increase in income taxes payable $ 56,000 (36,000) $ 20,000 Joyner Company Statement of Cash Flows For Year 2 Operating activities: Net cash provided by operating activities Investing activities: Additions to property, plant, and equipment Gain on sale of equipment Loan to Hymans Company Net cash used in investing activities Financing activities: Cash dividends paid Issuance of common stock Issuance of common stock Net cash provided by operating activities Net decrease in cash Beginning cash and cash equivalents Ending cash and cash equivalents X $ (150,000) 18,000 (40,000) (15,000) 30,000 120,000 $ $ 20,000 (172,000) 135,000 (17,000) 21,000 4,000