need help with this task please show the working on a seprate paper really need it!!

STATEMENT OF CASH FLOWS The financial statements of Pharmacy Adelaide Ltd appear below: Pharmacy Adelaide Ltd Comparative Statements of Financial Position as at 30 June 2019 $ ASSETS Cash at Bank Accounts Receivable Consultation Service Receivable Inventory Prepaid Insurance Land Property, Plant and Equipment Accumulated Depreciation - PP&E 2018 $ 33,400 37,000 1.000 102,650 9,500 107,000 205,000 (40,000) $ 455,550 2019 25,000 61,060 2,000 121,900 6,500 84,500 310,000 (46,500) 564,460 $ $ $ 62,700 12,500 2,000 LIABILITIES AND EQUITY Accounts Payable Interest Payable Income Tax Payable Other Expenses Payable Debentures Payable Share Capital Retained Eamings 48,280 18,800 1,000 13,500 246,870 78,100 49,000 $ 455,550 15,000 275,000 135,600 61,660 564,460 $ Adelaide Pharmacy Ltd Statement of Profit and Loss and Other Comprehensive Income for the year ended 30 June 2019 $ 197,000 (99,460) 97,540 Sales Less: Cost of Sales GROSS PROFIT Add: Other Income Consultation Service Receivable Gain on Sale of Plant & Equipment $20,500 5,000 25,500 123,040 $ Less: Expenses: Interest Expense Income Tax Expense Other Operating Expenses 2,940 7,270 50,170 (60,380) PROFIT $ 62,660 Additional information: 1. Property, Plant and Equipment costing $141,000 was purchased for cash during the year. 2. Property, Plant and Equipment costing $36,000 was sold during the year. 3. Other expenses include $35,500 depreciation expense on Property, Plant and Equipment 4. All sales and purchases of inventory were on credit. 5. Land was sold at cost. 6. Ignore taxes. Required (please show workings): 1. Prepare a cash flow statement for Pharmacy Adelaide Ltd for the year ended 30 June 2019 using the direct method. Show all workings as most of the marks will come from workings! 2. Reconcile profit and net cash provided (used) by operating activities using the indirect method