Hello just need some help on the Statement of Cash Flows section and calculations please.

Grouper Company has not yet prepared a statement of cash flows for the 2020 fiscal year. Comparative balance sheets as of December 31, 2019 and 2020, and a statement of income and retained earnings for the year ended December 31, 2020, are presented as follows. \begin{tabular}{lr} Income taxes & 815 \\ \cline { 2 - 2 } Net income & 815 \\ Retained earnings-Jan. 1, 2020 & 280 \\ & 1,095 \\ Stock dividend declared and issued & $85 \\ \hline Retained earnings-Dec. 31, 2020 & $510 \\ \hline \hline \end{tabular} GROUPER COMPANY COMPARATIVE BALANCE SHEETS AS OF DECEMBER 31 (\$000 OMITTED) Assets 20202019 Current assets Cash U.S. Treasury notes (available-for-sale) 10 Accounts receivable Inventory Total current assets Long-term assets Total current assets Long-term assets Land Buildings and equipment Accumulated depreciation-buildings and equipment Patents (less amortization) Total long-term assets Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable $413 Income taxes payable Notes payable Total current liabilities 785330680330 Long-term notes payable-due 2022 Total liabilities Stockholders' equity Prepare a statement of cash flows using the direct method. Changes in accounts receivable and accounts payable relate to sales and cost of goods sold. (Show amounts in the investing and financing sections that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)