Needing help with solving the indirect and direct method using the income statement:

ABC Company's Income statement and comparative balance sheets for 2019 and 2020 are as follows: \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|l|}{ ABC Company } \\ \hline \multirow[t]{2}{*}{ Balance Sheets } & & & Change & Effect on \\ \hline & Dec 312020 & Dec 312019 & in 2020 & Cash \\ \hline \multicolumn{5}{|l|}{ Assets } \\ \hline Cash & 13,000 & 17,000 & (4,000) & (4,000) \\ \hline Accounts receivable & 27,000 & 33,000 & (6,000) & (10,000) \\ \hline Inventory & 99,000 & 71,000 & 28,000 & 3,000 \\ \hline Prepaid advertising & 17,000 & 14,000 & 3,000 & (1,000) \\ \hline Long-term investments -- available for sale & 35,000 & 46,000 & (11,000) & (6,000) \\ \hline Fair value adjustments to investments & & (6,000) & 6,000 & 28,000 \\ \hline PPE & 183,000 & 135,000 & 48,000 & 48,000 \\ \hline Accumulated depreciation & (77,000) & (66,000) & (11,000) & 77,000 \\ \hline Total assets & 297,000 & 244,000 & & \\ \hline \multicolumn{5}{|l|}{ Liabilities and Equity } \\ \hline Accounts payable & 32,000 & 19,000 & 13,000 & 1,500 \\ \hline Wages payable & 11,000 & 7,500 & 3,500 & 3,500 \\ \hline Income tax payable & 8,000 & 9,500 & (1,500) & 1,500 \\ \hline Common stock & 144,000 & 130,000 & 14,000 & 9,500 \\ \hline Retained earnings & 102,000 & 84,000 & 18,000 & 18,000 \\ \hline Unrealized loss on investments & - & (6,000) & 6,000 & 12,000 \\ \hline Total liabilities and equity & 297,000 & 244,000 & & \\ \hline \multicolumn{5}{|l|}{ ABC Company } \\ \hline \multicolumn{5}{|l|}{ Income Statement } \\ \hline \multicolumn{5}{|l|}{ For the period ended December 31, 2020} \\ \hline Sales & 390,000 & & & \\ \hline \multirow[t]{2}{*}{ Dividend income } & 10,000 & & & \\ \hline & 400,000 & & & \\ \hline Cost of goods sold & 238,000 & & & \\ \hline Wages expense & 87,000 & & & \\ \hline Advertising expense & 15,000 & & & \\ \hline Depreciation expense & 16,000 & & & \\ \hline Income tax expense & 22,000 & & & \\ \hline Loss on sale of investments & 7,000 & & & \\ \hline Net income & 15,000 & & & \\ \hline \multicolumn{5}{|l|}{ Other Information: } \\ \hline \multicolumn{5}{|c|}{ The company declared and paid $23,000 in cash dividends during 2020} \\ \hline \multicolumn{5}{|l|}{ PPE was purchased for cash in 2020.} \\ \hline \multicolumn{5}{|l|}{ Additional common stock was issued for cash. } \\ \hline Investments costing $11,000 and carried at $ & 0 were sold for & cash at a $2,00 & realized los & sin2020. \\ \hline & & & & \\ \hline Requirements: & & & & \\ \hline 1. Identify the change in account balances fo & 0 and the effect & that change will & have on Cas & \\ \hline 2. Compute ABC's operating cash flow for 2020 usin & indirect method. & & & \\ \hline 3. Compute ABC's operating cash flow for 2020 usin & direct method. & & & \\ \hline ABC Company & & & & \\ \hline Statement of Cash Flow & & & & \\ \hline Indirect Method & Dec 312020 & & & \\ \hline Net income & & & & \\ \hline Depreciation expense & & & & \\ \hline Loss on sale of investments & & & & \\ \hline Accounts receivable & & & & \\ \hline Inventory & & & & \\ \hline Prepaid advertising & & & & \\ \hline Accounts payable & & & & \\ \hline Wages payable & & & & \\ \hline Income tax payable & & & & \\ \hline Cash from operating activities & & & & \\ \hline & & & & \\ \hline ABC Company & & & & \\ \hline Statement of Cash Flow & & & & \\ \hline Direct Method & Dec 312020 & & & \\ \hline Cash received from customers & & & & \\ \hline Cash received as dividends & & & & \\ \hline Cash paid for merchandise purchases & & & & \\ \hline Cash paid to employees & & & & \\ \hline Cash paid for advertising & & & & \\ \hline Cash paid for income taxes & & & & \\ \hline Net cash provided by operating activities & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular}