Fill out the cash flow statement in its entirety using the indirect method. Fill out the operating section of the cash flow statement using the direct method. Please make all calculations clear and easy to follow.

\begin{tabular}{|c|c|} \hline & \multicolumn{1}{|l|}{ FY2021 } \\ \hline Revenue: & $200k \\ \hline COGS: & ($80k) \\ \hline Salaries expenses: & ($40k) \\ \hline Depreciation expenses: & ($30k) \\ \hline Gain on sale of land: & $5k \\ \hline Interest expense: & ($10k) \\ \hline Income tax expense: & ($10k) \\ \hline Net Income: & $35k \\ \hline \end{tabular}