some one help me i have done almost all of it but i dont understand...

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Accounting

some one help me i have done almost all of it but i dont understand the part of bank loan payment image
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The statement of income and CRANE, INC. Statement of Income Year Ended December 31, 2021 Sales $512,900 Cost of goods sold Gross profit 326,000186,900 Operating expenses Income from operations 209,570116,430 Other income and expenses Unrealized gain on trading investments $10,500 Interest expense Income before income tax 215,310(4,760) Income tax expense Net income $172,31043,000 1. Prepaid expenses and property tax payable relate to operating expenses. 2. New equipment costing $86,000 was purchased for $21,500 cash and a $64,500 long-term bank loan payable. 3. Old equipment having an original cost of $63,000 was sold for $1,700. 4. Accounts payable relate to inventory suppliers. 5. Some of the bank loan was repaid during the year. 6. A dividend was paid during the year. 7. Operating expenses include $46,300 of depreciation expense and a $11,400 loss on disposal of equipment. 8. Common shares were issued for $41,000 cash during the year and some common shares were bought back and retired at the cost they were originally issued at. (a) Prepare the statement of cash flows, using the indirect method. (5how amounts that decrease cash flow with eithera-signeg. 15,000 or

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