Need help fixing the errors in red on the statement of cash flows

Presented here are the financial statements of Vaughn Company. VAUGHN COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $36,400 $20,600 Accounts receivable 33,000 18,700 Inventory 29,700 20,000 Property, plant, and equipment 59.800 77,000 Accumulated depreciation (29,700) (23,500) Total $129.200 $112,800 Liabilities and Stockholders' Equity Accounts payable $29,000 $ 16,200 Income taxes payable 7.500 8,300 Bonds payable 27,400 33,000 Common stock 18,600 14,300 Retained earnings 46,700 41,000 Total $129,200 $112,800VAUGHN COMPANY Income Statement For the Year Ended December 31, 2022 Sales revenue $242,900 Cost of goods sold 175,200 Gross profit 67,700 Selling expenses $18,075 Administrative expenses 6,025 24,100 Income from operations 43.600 Interest expense 3.500 Income before income taxes 40.100 Income tax expense 8.020 Net income $32,080 Additional data: 1. Depreciation expense was $15,700. 2. Dividends declared and paid were $26,380. 3. During the year, equipment was sold for $7,700 cash. This equipment originally cost $17,200 and had accumulated depreciation of $9,500 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash.VAUGHN COMPANY Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Adjustments to reconcile net income to Decrease In Inventory v 228600 Payment of Dividends 172100 For Operating Expenses B400 For Interest 350C For Income Taxes BB20 192820 Net Cash Provided by Operating Activities 35780 Cash Flows from Investing Activities Sale of Equipment 7700 Net Cash Provided by Investing Activities 7700 Cash Flows from Financing Activities Issuance of Common Stock 4300 Redemption of Bonds -5600 Payment of Dividends -26380 Net Cash Used by Financing Activities -27680 Net Increase In Cash 15800 Cash at Beginning of Period 20600 Cash at End of Period 36400