please help accounting, this is all one question.,thx

The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: Dec. 31, 20Y9 Dec. 31, 20Y8 Assets Cash Accounts receivable (net) Inventories Investments Land Equipment Accumulated depreciation-equipment $297,990 $278,160 99,900 304,730 295,780 114,590 107,950 0 156,300 336,220 261,510 (78,710) (70,520) $1,124,480 $979,420 Total assets Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Dividends payable Common stock, $10 par Paid-in capital: Excess of issue price over par-common stock Retained earnings $203,530 $192,950 25,460 8,810 47,990 133,200 571,010 $1,124,480 $979,420 20,240 11,240 60,720 228,270 600,480 Total liabilities and stockholders' equity Additional data obtained from an examination of the accounts in the ledger for 20Y9 are as follows: a. Fauinment and land were acnuired for cash a. Equipment and land were acquired for cash b. There were no disposals of equipment during the year c. The investments were sold for $103,130 cash. d. The common stock was issued for cash. e. There was a $75,500 credit to Retained Earnings for net income. f. There was a $46,030 debit to Retained Earnings for cash dividends declared Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Use the minus sign to indicate cash outflows, cash payments decreases in cash, or any negative adjustments. Merrick Equipment Co. Statement of Cash Flows For the Year Ended December 31, 20Y9 Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from (used for) investing activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from (used for) investing activities: Net cash flow used for investing activities Cash flows from (used for) financing activities: Net cash flow from financing activities Cash at the beginning of the year Cash at the end of the year