How do you do the math for this? Could you show how you got the answers?

Problem 23-01 The following are Grouper Corp.'s comparative balance sheet accounts at December 31, 2020 and 2019, with a column showing the increase (decrease) from 2019 to 2020. COMPARATIVE BALANCE SHEETS Increase 2020 2019 (Decrease) Cash $813,400 $698,000 $115,400 Accounts receivable 1,136,500 1.156,700 (20,200) Inventory 1,844,000 1,698,300 145,700 Property, plant, and equipment 3,278,500 2,954,900 323,600 Accumulated depreciation (1,167,200 ) (1,030,800 ) (136,400) Investment in Myers Co. 312,000 277,200 34,800 Loan receivable 252,000 252,000 Total assets $6,469,200 $5,754,300 $714,900 $956,500 50,000 99,800 $57,800 (19,700 (20.100) 383,000 Accounts payable Income taxes payable Dividends payable Lease liability Common stock. $1 par Paid-in capital in excess of par-common stock Retained earnings Total liabilities and stockholders' equity $1,014,300 30,300 79,700 383,000 500,000 1,492,300 2,969,600 $6,469,200 500,000 1.492,300 2,655,700 $5,754,300 313,900 $714,900 Additional information: 1. On December 31, 2019, Grouper acquired 25% of Myers Co.'s common stock for $277,200. On that date, the carrying value of Myers's assets and liabilities, which approximated their fair values, was $1,108,800. Myers reported income of $139,200 for the year ended December 31, 2020. No dividend was paid on Myers's common stock during the year. 2. During 2020, Grouper loaned $284,000 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $32,000, plus interest at 10%, on December 31, 2020. 3. On January 2, 2020, Grouper sold equipment costing $59,400, with a carrying amount of $38,200, for $39,600 cash. 4. On December 31, 2020, Grouper entered into a capital lease for an office building. The present value of the annual rental payments is $383,000, which equals the fair value of the building. Grouper made the first rental payment of $59,800 when due on January 2, 2021. 5. Net income for 2020 was $393,600. 6. Grouper declared and paid the following cash dividends for 2020 and 2019. Declared Paid Amount 2020 December 15, 2020 February 28, 2021 $ 79,700 2019 December 15, 2019 February 28, 2020 $99,800 Prepare a statement of cash flows for Grouper Corp. for the year ended December 31, 2020, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) GROUPER CORP. Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities 393600 Net Income Adjustments to reconcile net income to Depreciation $ Gain on Sale of Equipment