Do the Non cash transaction please. I did questions a and b but I dont know how to do the Non cash Transaction part or where to I put it. thank you

The Balance Sheets for Jackson, Inc. for the years ending December 31, 2018 and 2017 are shown below Dec Cash Accounts Receivable Allowance for Doubtful Amounts Prepaid Insurance Prepaid Rent Inventories Land Dec. 31, 2017 88,300 40,500 (2,200) 3,200 1940 . 45,500 1,900 70,960 61.200 Equipment Delivery equipment 175,000 74,000 48,000 74,000 29.000 Less: Accumulated Depreciation Buildings Equipment Delivery Equipment (13,000) (48,500) (9,500) 7,500 546,300 (7.800 (35,500) - (26,500) 17,700 472,800 Patents Dec. 31, 2017 Accounts payable Accrued liabilities Mortgage payable Bonds payable Premium on Bonds Common Stock ($2PV) Additional paid-in capital - Common Stock Additional paid-in capital - Treasury Stock Retained earnings Less: Treasury Stock 4,000 500 40.400 155,400 0 2,400 50,000 92,500 1,500 237,000 67,500 182,000 472,800 20,000) 560 546,300 The income statement for 2018 is as follows: Cost of sales Gross profit Operating expenses Net Gain (Loss) Net income (Loss) 884,060 - (538.760 345,300 (176,500) 1,300 167 500 1 On Jan. 3, 2018 Jackson, Inc. declared and distributed a 10% stock dividend when the FMV was $12/sh. 2. On December 1, 2018 cash dividends of $3 per share were declared and paid 3. Delivery equipment which cost $23,000 and book value of $2,000 was sold for $2,200. 4. Amortization on patents was $2,200 5. Sold $8,000 patents for $6,500 cash 6. Issued Bonds on December 31, 2018. 7 Purchased new delivery equipment. 8 Reissued Treasury Stock for $9,500 Instructions (a) From the information above, prepare a statement of cash flows (indirect method) for Jackson, Inc. for the year ended December 31, 2018 (b) F method rom the information above, prepare a schedule of cash provided by operating activities using the direct