I need help with preparing the statement of cash flow using direct and indirect method for the attached problem

Below is information for Manning Company: Income Statement Information for 2016 Service revenues Operating expenses: Depreciation expense $2,300 Interest expense 1,400 Other expenses 18,100 Income before income taxes Income tax expense Net income $31,800 (21,800) $10,000 (3,000) $7,000 Retained Earnings Information for 2016 Beginning retained earnings Add: Net income $11,300 7,000 $18,300 (3,500) $14,800 Less: Dividends Ending retained earnings Balance Sheet Information Accounts Cash Accounts receivable Land Buildings and equipment Accumulated depreciation Total Assets Balances 12/31/15 12/31/16 $4,000 $6,600 6,300 9,000 9,000 6,000 48,000 60,000 (12,500) (14,800) $54,800 $66,800 Accrued expenses Notes payable, 10% Common stock, $10 par Retained earnings Total Liabilities and Shareholder's Equity $7,500 14,000 22,000 11,300 $54,800 $9,000 21,000 22,000 14,800 $66,800 Supplemental Information for 2016: A building was purchased for cash during the year. No equipment was purchased during the year. Land was sold for cash during the year. No buildings or equipment were sold during the year. A not payable was issued at the end of the year. Required: Prepare a Statement of Cash Flows for 2016 using a.) the indirect method and b.) the direct method