Could you prepare a cash flow with using "Direct method"

A 1 Income Statement 2 Sales 3 Cost of Goods Sold(-) 4 Gross Profit 5 Operational Expenses(-) 6 General and Administrative E 7 Marketing and Selling Expens 8 Operating Profit 9 Interest Expense B 600 400 C 31.12.2015 8.000 5.000 3.000 1000 2.000 700 1.300 500 800 DE 10 Earning Before Tax 11 Tax Expense 12 Net Profit 13 14 15 Additional Information: 16 There was'nt sold any plant asset in the period. 17 The distribution of dividends to shareholders was 150 300 TL 18 Depreciation of period is 19 and the cost of goods slod contains depreciation expense. 20 21 22 23 F Balance Sheet Assets Current Assets: Cash and Cash Equiv Account Receivables Inventories G Total Current Assets Fixed Assets: Office Furniture Accumulated Deprec Total Fixed Assets Total Assets H Total Owner's Equity Total Liabilities and 2014 200 1500 500 2200 3.500 1.200 2.300 4.500 Liabilities and Owner's Equity Bank Loan 800 Accounts Payable 650 Tax Payable 200 1.650 Totall Short-Term Li Owner's Equity Common Stocks Retained Earnings 2.000 850 2.850 4.500 I 2015 600 2500 300 3.400 4.800 1.500 3.300 6.700 1.400 1500 300 3.200 2.000 1500 3.500 6.700 J M CFs From Operating activities NetIncome Depreciation expens 800 300 700 -1000 200 850 100 Net Cash Provided From Operating Activi Cash Flows From Investing Activities Purcahse office Furn -1.300 Net Cash Used for Acquisition of Furnitu Cash Flows From Financing activities Bank Loan Interest Expense Increase in A/R Deacrese in Inventor Increase in A/P Increase in Tax Paya 600 -700 -150 N Interest Expense dividednd Net Cash Used for Fianancing Net increase in Cash for the period Add: Beg. Of Year Balance of Cash = End of Period Cash Balance 0 1950 -1.300 -250 400 200 600 F