I require help to solve this cash flow statements using the Direct Method

Exercise 13-12 (Direct Method) The comparative unclassified statement of financial position for Puffy Ltd. follows: PUFFY LTD Statement of Financial Position December 31 2014 Assets Cash Accounts receivable Merchandise inventory Land Equipment Accumulated depreciation Total assets 2015 $51,220 $20,180 76,840 183,160 188,520 69,640 101,770 262,260 202,290 (66,310) (30,290) $581,940 $559,310 81,970 Liabilities and Shareholders' Equity Accounts payable Bank loan payable Common shares Retained earnings Total liabilities and shareholders' equity $581,940 $39,870 $47,220 136,990 207,190 203,670 172,650 201,410 132,250 $559,310