based on the following partial data on evens corporation for tbe year ended july 31 2021 in good presentation form ,prepare

a) a cash flow operation portion of the cash flow statement and

b) prepare a schedule to support the cash from customers if the direct method was used

2021

net sales. 3700000

cost of goods sale. (2440000)

gross margin 1260000

depreciation expenses (404000)

gain on disposal 40000

operating income 896000

intrest expenses (300000)

income before tax expenses (149000

net income 447000

select balance sheet amounts

assume the normal dr or cr balance

2021. 2020

accounts receivable. 228000. 188000

prepaid expenses 48000. 60000

accounts payable 14400. 164000

current portion of bank loan 40000 60000

salaries payable 78000 80000

unearned revenue 48000 38000

interest payable 25000 20000

income tax payable 16000 37000

long term bank loan 200000 240000

contributed surplus 120000 100000