can you answer the last question in the direct method

Question 1 continued Additional Information 1. New Plant Assets and Computer Equipment were purchased using cash during the year. 2. Old Plant Assets costing $87,000 were sold for $36,000 cash when the Book Value was $40,000. 3. Bonds with a face value of $90,000 were converted into $90,000 of Common Stock. 4. A cash Dividend of $70,000 was declared and paid during the year. 5. Accounts Payable pertain to merchandise purchases. 6. Short-term Investments were sold for cash of $16,750. 7. During the year $25,000 of Bonds were repaid in cash. Required: Prepare a Statement of Cash flows for the year ended March 31, 2022, for Kemar Company using the Indirect Method. (Marks 25)