cashflow from indirect method

*This amount included depreciation and expected credit loss Additional information: - Wrote off $500 accounts receivable as uncellectible. - Sold an equipment for cash (cost, $15,000, and book value $6,000 ). - Issued of partial ordinary share for cash. - Declared and paid a cash dividend. - Acquired land for $21,000 by issued ondinary share. - Paid \$30,000 cash for new buildings. Acquired equipment, cost \$16,000; issued a $16,000, three-year, interest-bearing note payable. - Paid a $10,000 long-term note installmeat by issuing ordinary share to the creditor. - Borrowed cash on a long-term note, $20,000. Required 1. Prepare net cash generated from operation under direct method