I NEED HELP WITH THIS QUESTION PLEASE

The comparative balance sheets for Blossom Corporation show the following information. December 31 2020 2019 Cash $33,400 $12,900 Accounts receivable 12,200 9,900 Inventory 11,900 8,900 Available-for-sale debt investments 0 3,000 Buildings -0 30,100 Equipment 45,000 19,900 Patents 5,000 6,100 $107,500 $90,800 Allowance for doubtful accounts $3,000 $4,500 Accumulated depreciationequipment 2,000 4,500 Accumulated depreciationbuilding -0 5,900 Accounts payable 5,000 3,000 Dividends payable 0 5,000 Notes payable, short-term (nontrade) 3,000 4,000 Long-term notes payable 31,000 25,000 Common stock 43,000 33,000 Retained earnings 20,500 5,900 $107,500 $90,800 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 $2,400. 2. $10,000 of the long-term note payable was paid by issuing common stock. 3. Cash dividends paid were $5,000. 4. On January 1, 2020, the building was completely destroyed by a ood. Insurance proceeds on the building were $30,000 (net of $2,000 taxes). 5. Debt investments (availablefor-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 longterm 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 ows using the indirect method. (Show amounts that decrease cash ow with eithera - sign e3. -15,000 or in parenthesis as. (15,000).) BLOSSOM CORPORATION Statement of Cash Flows Adjustments to reconcile net income to