I need help completing this homework assignment.

The Dec. 31, 2011, balance sheet of Tybee Corporation is provided below in millions

Assets

Cash $24

Account Receivable $15

Supplies $6

Prepaid insurance $12

Equipment $50

Less: Acc. Dep(12) $38

Land $10

Total: $105

Liabilities and Shareholders' Equity

Accounts Payable $4

Interest Payable $3

Unearned Revenue $12

Other Short- term payable $4

Long term note payable $50

Contributed CApital $20

Retained Earnings $12

Total $105

Transactions during January 2012:

-Paid $5 for employee wages

-Collected $10 cash from customers for work previously performed and billed

-Purchased equipment for $5 cash

-purchased $2 of supplies for cash

-paid $3 to a vendor fro previously purchased on credit in DEc. 2011

-paid the interest owed as of Dec. 31, 2011

-Completed $18 in services for customers, receiving 50% payment in cash and billing the remainder

-paid $15 to reduce outstanding long term note payable

-collected $5 for the issuance of common shares

As of 1/31/12

- Had performed 25% of the services for which it had been paid in advance

-owes $1 for interest that will be paid next month

-depreciated equipment in the amount of $4

Physical count of supplies reveals $3 on hand

-declared and paid a cash dividend in the amount of 50% of January's net income

REQUIRED:

Prepare a complete set of financial statements as of January 31, 2012 and prepare the statement of cash flows under the direct and indirect