Need help fixing the highlighted in RED boxes on the cash flow

Presented here are the financial statements of Bonita Company BONITA COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $37,200 $19,800 33.000 18,700 30,400 20,400 Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation 59,300 78,000 (29.300) (23,300) Total $130,600 $113,600 $28,700 $ 16,000 7.300 8,300 Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock Retained earnings 27,400 33,100 18.200 14,300 49,000 41,900 Total $130,600 $113,600 BONITA COMPANY Income Statement For the Year Ended December 31, 2022 Sales revenue $242.900 Cost of goods sold 175,600 Gross profit 67,300 Selling expenses $18,600 Administrative expenses 6,200 24.800 Income from operations 42.500 Interest expense 4,000 Income before income taxes 38,500 Income tax expense 7.700 Net income $30.800 Additional data: 1 2. 3. Depreciation expense was $16.100. Dividends declared and paid were $23.700. During the year, equipment was sold for $8,600 cash. This equipment originally cost $18,700 and had accumulated depreciation of $10.100 at the time of sale. Bonds were redeemed at their carrying value Common stock was issued at par for cash. 4. 5. Further analysis reveals the following 1. 2. Accounts payable pertain to merchandise suppliers. All operating expenses except for depreciation were paid in cash. All depreciation expense is in the selling expense category. All sales and inventory purchases are on account. 3. 4. BONITA COMPANY Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Cash Receipts from Customers 228600 Less cash payments: To Suppllers $ OT (172900) 1 Decrease in inventory (2500) For Operating Expenses (6200) For interest 14000) 8700 Net Cash Provided by Operating Activitles 34300 Cash Flows from investing Activities Sale of Equipment 8600 Net Cash Provided by Investing Activities 8600 Cash Flows from Financing Activities Issuance of Common Stock 3900 Redemption of Bonds 15700) Payment of Dividends 23700) Net Cash Used by Financing Activitles (25500) Net Increase in Cash 17400 Cash at Beginning of Period 19800 Cash at End of Period 37200