I need help creating a cash flow statement using the direct method.

Problem 12-08A Presented below are the financial statements of Martinez Company. Martinez Company Comparative Balance Sheets December 31 Assets 2022 Cash $ 66,500 Accounts receivable 38,000 Inventory 53,200 Property, plant, and equipment 114,000 Accumulated depreciation (60,800 ) Total $210,900 2021 $ 38,000 26,600 38,000 148,200 (45,600 ) $205,200 Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock Retained earnings Total $ 36,100 13,300 32,300 34,200 95,000 $210,900 $ 28,500 15,200 62,700 26,600 72,200 $205,200 $459,800 332,500 127,300 Martinez Company Income Statement For the Year Ended December 31, 2022 Sales revenue Cost of goods sold Gross profit Selling expenses $34,200 Administrative expenses 11,400 Income from operations Interest expense Income before income taxes Income tax expense Net income 45,600 81,700 5,700 76,000 15,200 $ 60,800 Additional data: 1. Depreciation expense was $33,250. 2. Dividends declared and paid were $38,000. 3. During the year equipment was sold for $16,150 cash. This equipment cost $34,200 originally and had accumulated depreciation of $18,050 at the time of sale Further analysis reveals the following. 1. Accounts payable pertain to merchandise suppliers. 2. All operating expenses except for depreciation were paid in cash. 3. All depreciation expense is in the selling expense category. 4. All sales and purchases are on account