Can you help me to answer the missing part

Speedofflight Cars sells car accessories. At the end of 2023, the income statement and comparative balance sheet were prepared as shown below. \begin{tabular}{|l|r|r|} \hline Liabilities & & \\ \hline Current Liabilities & & \\ \hline Accounts Payable & $49,100 & $42,700 \\ \hline Notes Payable, Current Portion & $9,300 & $9,300 \\ \hline Total Current Liabilities & $58,400 & $52,000 \\ \hline Notes Payable, Long-Term Portion & $53,700 & $63,000 \\ \hline Total Liabilities & $112,100 & $115,000 \\ \hline Shareholders' Equity & & \\ \hline Common Shares & $144,000 & $144,000 \\ \hline Retained Earnings & $528,060 & $457,200 \\ \hline Total Shareholders' Equity & $672,060 & $601,200 \\ \hline Total Liabilities and Equity & $784,160 & $716,200 \\ \hline \end{tabular} Additional Information: During 2023, land was sold for a gain of $4,300. There was no purchase of equipment throughout the year. Prepare the statement of cash flows using the direct method. Assume accounts payable is only for the purchase of merchandise inventory. Do not sho the reconciliation schedule of net income with net cash provided (used) by operating activities at the bottom of the statement of cash flows. Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash