2) The T-account of cash of Creamy Company shows the following transactions for the month of January 2022: Account Name: CASH DEBIT Account Code: 1000 CREDIT January 1, 2022 255,250 1/2 purchase supplies 7,500 1/3 sales 56,000 1/2 payment to suppliers 123,150 1/5 collection of receivables 32,100 1/10 utility bills 11,200 1/6 sales 88,560 1/15 salaries of employees 93,500 1/8 Sale of fixed asset 35,000 1/16 acquisition of computers 66,000 1/15 sales 43,220 1/20 rent payments 30,000 1/17 Investment from owner 25,000 1/22 Purchase merchandise 95,500 1/21 proceed from bank borrowing 1/25 collection of receivables 1/30 collection of receivables 150,000 1/25 55,000 1/31 19,000 1/31 loan payment 23,000 interest payment 7,500 owner's drawing 5,000 total debits 759,130 total credits 462,350 January 31, 2022 296,780 Required: Prepare Cash Flow Statement for the month ended January 2022 using DIRECT METHOD.