Indirect cash flow?

iIii Restated Restated 2020 2019 Change IiiiiiSETS-Currerlt assets Cash 7,600,000 5,040,000 2,560,000 sub Temporary investments 2,006,000 1,900,000 106,000 sub Accounts receivable 5,000,000 3,700,000 1,300,000 sub Allowance for doubtful accounts 200,000 400,500 99,500 add Total current assets 14,406,000 10,539,500 Capital assets Land 40,250,000 15,250,000 25,000,000 sub Building and equipment 40,270,000 40,072,000 198,000 sub Accumulated depreciation 5,175,000 3,500,000 1,575,000 add Total capital assets 75,345,000 51,722,000 Total assets 39,751,000 62,261,500 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts payable 3,800,800 4,100,750 299,950 sub Interest payable 30,000 15,000 15,000 add Income taxes payable 1,025,000 655,000 370,000 add Dividents payable 0 100,000 -100,000 sub Total current liabilities 4,855,800 4,870,750 Long term liabilities Long term bank loan 1,145,000 807,000 338,000 add Bond payable 40,000,000 40,000,000 0 Future income tax liability 175,000 150,000 25,000 add Total long term liabilities 41,320,000 40,957,000 Total liabilities 46,175,800 45,827,750 Shareholders' equity Common shares 26,000,000 1,000,000 25,000,000 add Retained earnings 17,575,200 15,433,750 2,141,450 add Total shareholders' equity 43,575,200 16,433,750 Total liabilities and shareholders' equity 89,751,000 62,261,500Statement of Income of Period Ended Dec 31,2020 Sales 37,500,000 Expenses: Salaries and wages 5,000,000 Purchases from tour operators 22,500,000 Depreciation expense 1,750,000 Office, general, and selling expenses 3,489,800 Bad debt expenses 150,000 Interest on long-term debt 30,000 Bond interest expense 2,000,000 Total expenses 34,919,800 Income before other income and expenses 2,580,200 Investment income 256,000 Gain on sale of equipment 73,000 Income before income taxes 2,909,200 Income tax expense 872,750 Net income 2,036,450Equip. Purchase in 2020 250000 some equip was dispose during yr. 52000 Invest. Inc. Includes dividend 150000 Recieved in temp. invest. Intererst income 106000 reinvested in temp. invest