How do you do this clash flow in direct method? please answer in detail

MMA, Ratios for Knysna Curios: ing from last weeks example, the financial statements for Knysna Curios has been below Aug-1 % 57,000 32,000 0.56 25,0000.44 Profit & Loss Jul-1 % Revenue Cost of Sales 27,000 18,0000.67 Gross Profit 9,000 0.33 Gross Profit Margin Depreciation Dividend 1,249 5,250 18,5010.32 Net Profit Margin 832 Net Profit (Loss) 8,1680.30 Balance Sheet Current Assets 35,5503.56 47.300 1.58 Current Ratio Bank Stock/Inventory Debtor 16,550 4,300 7,000 286 15,000 1.08 Acid Test 28,000 12,000 Non Current Assets Furniture and Fittings 13,274 13,500 13,387 13,500 113 33,781 34,500 719 Balance Accumulate Dpn Motor Vehicle 226 33,062 34,500 1.438 49,583 50,000 417 143,219 Opening Balance Accumulate Dpn Equipment Opening Balance Accumulate Dpn Total Assets Current Liabilities 10,000 10,000 44,550 44,550 54,550 152 30,000 30,000 44,550 44,550 Creditors Non Current Liabilities Liability Total Liabilities 74.550 1.92 Solvency Ratio 42,000 0.44 Owner earning 68.669 0.27 Return on Equity Capital PIL 20,000 0.41 8,168 26,669 Total Equity 28,168 0.29 2.94 2.09 Equity Ratio