Need help fixing red errors on cash flow attached

Condensed financial data of Coronado Inc. follow. CORONADO INC. Comparative Balance Sheets December 31 Assets 2022 2021 Cash $116,300 $48,400 Accounts receivable 92.700 33,400 Inventory 111,200 102,100 Prepaid expenses 29,000 25,500 Long-term investments 140,900 113,300 Plant assets 275,000 241,100 Accumulated depreciation (46.800) (52,000) Total $718,300 $511,800 Liabilities and Stockholders' Equity Accounts payable $111,100 $67,800 Accrued expenses payable 16,500 17,500 Bonds payable 119.300 149,300 Common stock 219.900 174,600 Retained earnings 251,500 102,600 Total $718,300 $511,800 CORONADO INC. Income Statement For the Year Ended December 31, 2022 Sales revenue $391,300 Less: Cost of goods sold $135.200 Operating expenses, excluding depreciation 11,500 Depreciation expense 31,300 Income tax expense 27.800 Interest expense 4,600 Loss on disposal of plant assets 7.500 217.900 Net income $173,400Additional information: New plant assets costing $80,800 were purchased for cash during the year. 2. Old plant assets having an original cost of $46.900 and accumulated depreciation of $36.500 were sold for $2,900 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $24,500 was declared and paid during the year. 5. Common stock was issued at par for cash. 6. There were no significant noncash transactions. Further analysis reveals that accounts payable pertain to merchandise creditors. Prepare a statement of cash flows for Coronado Inc. using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)CORONADO INC. Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Cash Recelpts from Customers 332000 Less cash payments: To Suppliers 101000 For Operating Expenses 16000 For Interest 4600 For Income Taxes 27800 (149400) Net Cash Provided by Operating Activities 182600 Cash Flows from Investing Activities Sale of Plant Assets 2900 Purchase of Plant Assets (80800) Purchase of Investments [27600) Net Cash Used by Investing Activitles (105500) Cash Flows from Financing Activities Payment of Cash Dividends 45300 Redemption of Bonds (30000) Issuance of Bonds (24500) Net Cash Used by Financing Activities [9200) Net Increase In Cash 67900 Cash at Beginning of Perlod 48400 Cash at End of Period $ 116300