instead of using the direct method, can you do it for the indirect method. thank you!!

Reconciliation of Net Income to Net Cash Flows from Operating Activities $ 13 P21-6 Cash flows from operating activities (direct method) derived from an income statement and cash flows from operating activities (indirect method) LO21-3 LO21-4 $20 The income statement and a schedule reconcil below for Mike Roe Computers MIKE ROE COMPUTERS Income Statement For the Year Ended December 31, 2021 ($ in millions) Sales $150 Cost of goods sold 90 Gross margin 60 Salaries expense Insurance expense 12 Depreciation expense 5 Interest expense 6 (43) Gains and losses: Gain on sale of equipment 12 Loss on sale of land (3) Income before tax 26 Income tax expense (13) Net Income $ 13 Net income Adjustments for noncash effects: Decrease in accounts receivable Gain on sale of equipment Increase in inventory Increase in accounts payable Increase in salaries payable Depreciation expense Decrease in bond discount Decrease in prepaid insurance Loss on sale of land Increase in income tax payable 5 (12) (6) 9 3 5 3 2 3 6 Net cash flows from operating activities $ 31 Required: 1. Calculate each of the following amounts for Mike Roe Computers: a. Cash received from customers during the reporting period. b. Cash paid to suppliers of goods during the reporting period. c. Cash paid to employees during the reporting period. d. Cash paid for interest during the reporting period. e. Cash paid for insurance during the reporting period. f. Cash paid for income taxes during the reporting period. 2. Prepare the cash flows from operating activities section of the statement of cash flows (direct method). Reconciliation of Net Income to Net Cash Flows from Operating Activities $ 13 P21-6 Cash flows from operating activities (direct method) derived from an income statement and cash flows from operating activities (indirect method) LO21-3 LO21-4 $20 The income statement and a schedule reconcil below for Mike Roe Computers MIKE ROE COMPUTERS Income Statement For the Year Ended December 31, 2021 ($ in millions) Sales $150 Cost of goods sold 90 Gross margin 60 Salaries expense Insurance expense 12 Depreciation expense 5 Interest expense 6 (43) Gains and losses: Gain on sale of equipment 12 Loss on sale of land (3) Income before tax 26 Income tax expense (13) Net Income $ 13 Net income Adjustments for noncash effects: Decrease in accounts receivable Gain on sale of equipment Increase in inventory Increase in accounts payable Increase in salaries payable Depreciation expense Decrease in bond discount Decrease in prepaid insurance Loss on sale of land Increase in income tax payable 5 (12) (6) 9 3 5 3 2 3 6 Net cash flows from operating activities $ 31 Required: 1. Calculate each of the following amounts for Mike Roe Computers: a. Cash received from customers during the reporting period. b. Cash paid to suppliers of goods during the reporting period. c. Cash paid to employees during the reporting period. d. Cash paid for interest during the reporting period. e. Cash paid for insurance during the reporting period. f. Cash paid for income taxes during the reporting period. 2. Prepare the cash flows from operating activities section of the statement of cash flows (direct method)