can anyone answer this question?

The financial statements of Wetaskiwin Ltd., a private company reporting under ASPE, follow: WETASKIWIN LTD. Balance Sheet December 31 Assets 2021 Cash $9,000 Short-term notes receivable 14,000 Accounts receivable 28,000 Inventory 29,000 Property, plant, and equipment 73,000 Accumulated depreciation (30,000) Total assets $123,000 Liabilities and Shareholders' Equity Accounts payable $25,000 Income tax payable 3,000 Notes payable 15,000 Common shares 25,000 Retained earnings 55,000 Total liabilities and shareholders' equity $123,000 2020 $10,000 23,000 14,000 25,000 78,000 (24,000) $126,000 $43,000 20,000 10,000 25,000 28,000 $126,000 WETASKIWIN LTD. Income Statement $286,000 194,000 92.000 WETASKIWIN LTD. Income Statement Year Ended December 31, 2021 Sales Cost of goods sold Gross profit Operating expenses $38,000 Loss on sale of equipment 2.000 Profit from operations Other revenues and expenses Interest revenue $(1,000) Interest expense 2,000 Pront before income tax Income tax expense Profit 40,000 52,000 1,000 51,000 15,000 $36.000 Additional information: 1. Short term notes receivable are loans to other companies. During the year, the company collected the outstanding balance at December 31, 2020, and made new loans in the amount of $14,000. 2. Equipment was sold during the year. This equipment cost $15,000 originally and had a carrying amount of $10,000 at the time of sale. 3. Equipment costing $10,000 was purchased in exchange for a $10.000 note payable. 4. Depreciation expense is included in operating expenses 5. Accounts receivable are from the sale of merchandise on credit. 6. Accounts payable relate to the purchase of merchandise on credit. Prepare the operating section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a signes -15,000 or in parenthesis es. (15,000 Prepare the operating section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a - signes. -15,000 or in parenthesis es. (15,000 WETASKIWIN LTD. Cash Flow Statement (Partial)- Direct Method Year Ended December 31, 2021