General Journal tab$-$Reconstruct the entries to summarize the activity between June $20,2020$ and June $30,2021.$

Direct Method tab$-$ prepare the statement of cash flows for the year ended June $30,2021$ using the direct method

Indirect method tab$-$ prepare the reconciliation to the indirect method.

Additional information

Other gains $($losses$)$

Gain on sale of equipment $2,900$

Income before taxes $162,900$

Income taxes expense $49,860$

Net income $113,040$

$-$ a new $32000$ note payable is retired at $32000$ carrying book value in exchange for cash

$-$ the inly changes affecting retained earnings are net income and cash dividends paid

$-$new equipment is acquired at $65000$ cash

$-$recieved cash for the sale of equipment that had cost $54000,$ yielding a $2900$ gain

$-$prepaid expenses and wages payable relate to other expenses on the income statement

$-$ all purchases and sales of inventory are on credit

Please list for general journal account tittle$-$ debit$-$ credit format