I am having a difficulty breaking this down. Please help me with this problem. I appreciate it.

The comparative balance sheets for Whispering Corporation show the following information. Additional data related to 2020 are as follows. 1. Equipment that had cost $10,900 and was 40% depreciated at time of disposal was sold for $2,500. 2. $10,000 of the long-term note payable was paid by issuing common stock. 3. Cash dividends paid were $4,900. 4. On January 1,2020, the building was completely destroyed by a flood. Insurance proceeds on the building were $30,100 (net of $1,900 taxes). 5. Debt investments (available-for-sale) were sold at $1,700 above their cost. The company has made similar sales and investments in the past. 6. Cash was paid for the acquisition of equipment. 7. A long-term note for $16,000 was issued for the acquisition of equipment. 8. Interest of $2,000 and income taxes of $6,400 were paid in cash. Prepare a statement of cash flows 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).) WHISPERING CORPORATION Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net lncome $ Adjustments to reconcile net income to Gain from Flood Damage Depreciation Expense Patent Amortization Loss on Sale of Equipment Gain on Sale of Investments Increase in Accounts Receivable (Net) Increase in Inventory Increase in Accounts Payable Supplemental disclosures of cash flow information