If you prepared Cash Flow from Operations (CFO) using the direct method, you would need to indicate cash inflows and outflows on a line-by-line basis.  

Provide the following amounts:

a.  Cash inflows from customers

b.  Cash payments for inventory

Cash	68,000	22,000
Accounts Receivable	88,000	76,000
Inventory	167,000	189,000
Land	80,000	100,000
Equipment	260,000	200,000
Accumulated Depreciation	-66,000	-32,000
Total	597,000	555,000
Liabilities and Stockholders' Equity
Accounts Payable (for purchases of inventory)	39,000	43,000
Bonds Payable	150,000	200,000
Common Stock	216,000	174,000
Retained Earnings	192,000	138,000
Total	597,000	555,000
Additional Information
1.  Net income for 2022 was $93,000
2.  Depreciation expense was $34,000
3.  Cash dividends of $39,000 were declared and paid.
4.  Bonds payable amounting to $50,000 were redeemed for cash $50,000
5. Common stock was issued for $42,000 cash
6.  No equipment was sold during 2022.
7.  Land was sold for its book value.