help please. keep getting errors. not sure what I'm missing and doing wrong.

Sprint 70% 2:14 PM 1405 Read-only Golden Corp., a merchandiser, recently completed its 2017 operations. For the year, (1) all sales are credit sa credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on debits to Accounts Payable reflect cash payments for inventory, (5) Other Expenses are all cash expenses change in Income Taxes Payable reflects the accrual and cash payment of taxes. The company's balances Income statement follow. GOLDEN CORPORATION Comparative Balance Sheets December 31, 2017 and 2016 2017 2016 Assets $ 171,e00 Cash 114,780 78,000 533,8ee 725,700 306,800 (107,500) 924,200 Accounts receivable 93,500 611,5e0 876,000 353,800 (161,500) $1,068,300 Inventory Total current assets Equipment Accum. depreciation-Equipment Total assets Liabilities and Equity Accounts payable Income taxes payable 101,e00 35,e00 78,000 28,680 136,000 Total current liabilities 106,600 Equity Common stock, $2 par value 686,e00 203,e00 123,300 575,000 170,500 72,180 Paid-in capital in excess of par value, common stock Retained earnings Total liabilities and equity $1,068,300 924,200 GOLDEN CORPORATION Income Statement For Year Ended December 31, 2017 $1,827,000 1,093,000 734,000 Sales Cost of goods sold Gross profit Operating expenses Depreciation expense Other expenses 54,000 501,000 555,000 179,000 31,800 147,200 Income before taxes Income taxes expense Net income Additional Information on Year 2017 Transactions a. Net income was $147.200 b. Accounts receivable increased. c. Inventory Increasod. d. Accounts payable increased. e. Income taxes payable increased. f. Depreciation expense was $54,000. g. Purchased equipment for $47,800 cash h. Issued 12,700 shares at $5 cash per share. i. Declared and paid $96,000 of cash dividends. Required: Prepare a complete statement of cash flows using a spreadsheet; report operating activities under the Indirect m amounts as positive values.) 46 % 4:29 PM 1407 - Read-only q. Purchased equipment for $47,800 cash h. Issued 12,700 shares at $5 cash per share i. Declared and paid $96,000 of cash dividends. Required: Prepare a complete statement of cash flows using a spreadsheet; report operating activities under the indirect met amounts as positive values.) GOLDEN CORPORATION Spreadsheet for Statement of Cash Flows For Year Ended December 31, 2017 Analysis of Changes December 31, 2016 December 31. 2017 Credit Debit Balance sheet-debit balance accounts Cash 114.700 56,300 171,000 15,500 78.000 93,500 Accounts receivable 78,500 47,800 611,500 Inventory 533.000 Equipment 306.000 353,800 1,229,800 1,031,700 Balance sheet-credit balance accounts 54,000 s 107,500 161,500 Accumulated depreciation-Equipment Accounts payable 78.000 23,00 101.000 6,400 Income taxes payable 28.600 35.000 31.000 Common stock, $2 par value 575.000 606,000 Paid-in capital in excess of par value, common stock 32,500 170.500 203.000 Retained earnings 72.100 51,200 123,300 1,031,700 1,229,800 Statement of cash flows Operating activities Net income 147,200 Depreciation expense 54,000 Increase in accounts receivable 15.500 Increase in inventory 78,500 Increase in accounts payable 2.300 Increase in income tax payable 6,400 Investing activities 47.800 Payment for equipment Financing activities Issued common stock for cash 63,500 96,000 Paid cash dividends 56.300 Cash receipts from customers 471,500 435.900 46 % 4:29 PM 1407 - Read-only q. Purchased equipment for $47,800 cash h. Issued 12,700 shares at $5 cash per share i. Declared and paid $96,000 of cash dividends. Required: Prepare a complete statement of cash flows using a spreadsheet; report operating activities under the indirect met amounts as positive values.) GOLDEN CORPORATION Spreadsheet for Statement of Cash Flows For Year Ended December 31, 2017 Analysis of Changes December 31, 2016 December 31. 2017 Credit Debit Balance sheet-debit balance accounts Cash 114.700 56,300 171,000 15,500 78.000 93,500 Accounts receivable 78,500 47,800 611,500 Inventory 533.000 Equipment 306.000 353,800 1,229,800 1,031,700 Balance sheet-credit balance accounts 54,000 s 107,500 161,500 Accumulated depreciation-Equipment Accounts payable 78.000 23,00 101.000 6,400 Income taxes payable 28.600 35.000 31.000 Common stock, $2 par value 575.000 606,000 Paid-in capital in excess of par value, common stock 32,500 170.500 203.000 Retained earnings 72.100 51,200 123,300 1,031,700 1,229,800 Statement of cash flows Operating activities Net income 147,200 Depreciation expense 54,000 Increase in accounts receivable 15.500 Increase in inventory 78,500 Increase in accounts payable 2.300 Increase in income tax payable 6,400 Investing activities 47.800 Payment for equipment Financing activities Issued common stock for cash 63,500 96,000 Paid cash dividends 56.300 Cash receipts from customers 471,500 435.900