help prepare statemnt of cash flow using indirect method

The Statements of Financial Position for RGB Ltd. for the two most recent years are as presented below. During the year, RGB's net income was $89.100. Dividends were declared during the year. Common shares were issued this year, and share repurchases of $36,000 were made at the same price the shares were originally issued. RGB took out $300,000 of new bank loans during the year. Other information relating to Property, Plant & Equipment: Again of $7,000 was recorded on the disposal of land. No land was purchased during the year. A gain of $78,000 was recorded when an old building originally costing $87,000 was sold for $90,000 cash. A new building was purchased for $564,000 and depreciation expense on buildings was $55,000 for the year. New equipment costing $140,000 was purchased during the year. Old equipment was sold at a loss of $10,000 on the second last day of the year. This equipment had accumulated depreciation of $5,000 and originally cost $30,000 Dec. 31 2019 $12,000 Statement of Financial Position as at: Cash Term deposit (matures in 30 days) Accounts receivable (net) Inventory Land Buildings Accumulated depreciation - Buildings Equipment Accumulated depreciation - Equipment Total Assets Dec. 31 2020 $17,000 52,000 50,000 68,000 200,000 943,000 (130,000) 190,000 36.000) $1,354,000 60,000 110,000 220,000 466,000 (150,000) 80,000 120,000) $778,000 Increase (Decrease) $5,000 52,000 (10,000) (42,000) (20,000) 477,000 20,000 110,000 (16,000) Accounts payable Wages payable Dividends payable Long-term bank loan Common shares Retained earnings Total Liabilities & Shareholders' Equity $96,000 14,000 3,000 725,000 396,000 120.000 $1,354,000 $78,000 8,000 2,000 458,000 172,000 60.000 $778,000 $18,000 6,000 1,000 267,000 224,000 60,000 $895,000 Income Statement For the year ended December 31, 2020 Revenue Cost of goods sold Selling & Admin expenses Depreciation expense Loss on sale of equipment Gain on sale of land Gain on sale of building Interest expense Income tax expense Net Income after tax $490,000 179,000 76,000 10,000 (7,000) (78,000) 33,900 102,000 805,900 $89,100 Required: 1. Prepare the statement of cash flows, using the indirect method. 2. How well did RGB manage its current assets and current liabilities? 3. How did RGB finance its new building