If you could help, that would be greatly appreciated

GOLDEN CORPORATION Comparative Balance Sheets December 31, 2018 and 2017 2018 2017 Assets Cash $ 164,000 $ 107,000 Accounts receivable 83,000 71,000 Inventory 601,000 526,000 Total current assets 848,000 704,000 Equipment 335,000 299,000 Accum. depreciationEquipment (158,000) (104,000) Total assets $1,025,000 $ 899,000 Liabilities and Equity Accounts payable $ 87,000 $ 71,000 Income taxes payable 28,000 25,000 Total current liabilities 115,000 96,000 Equity Common stock, $2 par value 592,000 568,000 Paidin capital in excess of par value, common stock 196,000 160,000 Retained earnings 122,000 75,000 Total liabilities and equity $1,025,009 $ 899.003 GOLDEN CORPORATION Income Statement For Year Ended December 31, 2018 Sales $1,792,000 Cost of goods sold 1,086,000 Gross profit 706,000 Operating expenses Depreciation expense $ 54,000 Other expenses 494,000 548,000 Income before taxes 158,000 Income taxes expense 22,000 Net income $ 136,000 Additional Information on Year 2018 Transactions a. Purchased equipment for $36,000 cash. b. Issued 12,000 shares of common stock for $5 cash per share. c. Declared and paid $89,000 in cash dividends. Required: Prepare a complete statement of cash flows; report its cash flows from operating activities according to the direct method. (Amounts to be deducted should be indicated with a minus sign.) GOLDEN CORPORATION Statement of Cash Flows For Year Ended December 31, 2018 Cash flows from operating activities Net income $ 136,000 $ 136,000 Cash flows from investing activities 0 Cash flows from financing activities Net increase (decrease) in cash $ 136,000 Cash balance at December 31, 2017 Cash balance at December 31, 2018 $ 136,000