help please!!!

The financial statements of MOUTHFUL Corporation provide the following information for the current year 2020: End of Beginning of Year Year Cash ???????? 670,300 Accounts Receivable 900,000 800,000 Interest Receivable 80,000 100,000 Inventory 170,000 145,000 Short-term Prepayments 75,000 105,000 Accounts Payable (for Merchandise 95,000 120,000 Interest Payable 82,000 48,000 Accrued operating expenses payable 50,800 55,800 Accrued Income taxes Payable 47,500 44,200 Net sale 970,000 Interest Revenue 88,200 Cost of goods sold 580,700 Operating expenses (Including depreciation of $65,000) 195,400 Interest expense 35,300 Income taxes expense 77,500 March 2 Issued capital stock in exchange for $630,000 with cash receipt of $200,000,00 and $430,000 was appraised for the Building given to the company in exchange for ownership in the company March 8 Purchased office equipment on account for S145,400 June 11 Declared and paid cash Dividend of 45,000.00 Dec 23 Paid $100,00.00 for the office equipment Dec 31 The company sold an old equipment for $130,600.00 in cash. The equipment was purchased on 12/31/2016 for $530,000 with a useful life of 6 years and a residual value of $50,000.00. Mouthful uses the straight line depreciation method. Question: 1. Use the information above to prepare the statement of Cash flow for the year 2020 using the direct method. 2. Compute the gain or loss on sales of the equipment T