Having a hard time with this one. Can someone please help with this statement of cash flows?

WICKERSHAM BROTHERS Inc. Statement of Cash Flows For the Year Ended December 31 Cash Flows from Operating Activities: Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation Expense Changes in current assets and current liabilites: Accounts Receivable Inventories Salaries and Wages Payable Accounts Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities: Additions to Property, Plant, and Equipment Net Cash Used in Investing Activities Cash Flows from Financing Activities: Proceeds from issuance of Stock Payment of cash dividends Payments on long-term debt Net Cash Used in Financing Activities Net Decrease in Cash and Cash Equivalents Cash and Cash Equivalents, beginning of period Cash and Cash Equivalents, end of period Supplemental Disclosures: The management team of Wickersham Brothers Inc. is preparing its annual financial statements. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statements are summarized. Current Year Prior Year $ 99,900 128,000 96,000 182,000 (52,480) $453,420 $118,800 112,000 104,000 96,000 (27,000) $403,800 $ Balance Sheet Assets Cash Accounts receivable Merchandise inventory Property and equipment Less: Accumulated depreciation Total assets Liabilities: Accounts payable Salaries and Wages Payable Notes payable, long-term Stockholders' Equity: Common stock Retained earnings Total liabilities and stockholders' equity Income Statement Sales Cost of goods sold Depreciation expense Other expenses Net income 16,000 3,200 80,000 $ 19,200 1,600 96,000 148,000 206,220 $453,420 128,000 159,000 $403,800 $440,000 230,000 25,480 110,000 $ 74,520 Other information from the company's records includes the following: Bought equipment for cash, $86,000. Paid $16,000 on long-term note payable. Issued new shares of common stock for $20,000 cash. Cash dividends of $27,300 were declared and paid to stockholders. Accounts Payable arose from inventory purchases on credit. Income tax expense ($18,630) and interest expense ($4,800) were paid in full at the end of both years and are included in Other Expenses. Required: a. Prepare the statement of cash flows using the indirect method. Include any supplemental disclosures. (Enter any deductions and cash outflows as a negative value.)