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The comparative balance sheet of Orange Angel Enterprises Inc, at December 31, 20Y8 and 20Y7, is as follows:
Additional data obtained from the income statement and from an examination of the accounts in the ledger for 20Y8 ar as follows: a. Net income, $208,950. b. Depreciation reported on the income statement, $48,980. c. Equipment was purchased at a cost of $95,400, and fully depreciated equipment costing $26,340 was discarded, with no salvage realized. d. The mortgage note payable was not due for six years, but the terms permitted earlier payment without penalty. e. 8,000 shares of common stock were issued at $18 for cash. f. Cash dividends declared and paid, $127,330. Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) operating activities. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments. Orange Angel Enterprises Inc. Statement of Cash Flows
Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities: Net cash flows from operating activities Cash flows from (used for) investing activities: Net cash flows used for investing activities Cash flows from (used for) financing activities: Net cash flows from financing activities Cash balance, January 1, 20Y8 Cash balance, December 31,20Y8
Current Liabilities Bon Nebo Co. sold 14,000 annual subscriptions of Magazine 20×x for $53 during December 20Y8. These new subscribers will receive monthly issues, beginning in January 20Y9. In addition, the business had taxable income of $468,000 during the first calendar quarter of 20Y. The federal tax rate is 35%. A quarterly tax payment will be made on April 12, 20Y9. Prepare the Current Liabilities section of the balance sheet for Bon Nebo Co. on March 31, 20 Y.