PHAROAH, INC. Statement of Financial Position December 31
Assets		2018			2017
Cash		$98,800			$48,500
Held for trading investments		129,000			115,500
Accounts receivable		71,500			41,200
Inventory		122,100			94,400
Prepaid expenses		19,000			28,200
Property, plant, and equipment		284,500			254,000
Accumulated depreciation		(50,000	)		(54,000	)
Total assets		$674,900			$527,800
Liabilities and Shareholders Equity
Accounts payable		$99,500			$78,300
Accrued liabilities		10,000			7,900
Bank loan payable		78,400			149,600
Common shares		240,000			165,000
Retained earnings		247,000			127,000
Total liabilities and shareholders equity		$674,900			$527,800

PHAROAH, INC. Income Statement Year Ended December 31, 2018
Sales					$503,550
Cost of goods sold					187,050
Gross profit					316,500
Operating expenses					116,400
Income from operations					200,100
Other revenues and expenses
Unrealized gain on held for trading investments		$13,500
Interest expense		(4,750	)		8,750
Income before income tax					208,850
Income tax expense					42,000
Net income					$166,850

Additional information:

1.		Prepaid expenses and accrued liabilities relate to operating expenses.
2.		An unrealized gain on held for trading investments of $13,500 was recorded.
3.		New equipment costing $89,000 was purchased for $22,700 cash and a $66,300 long-term bank loan payable.
4.		Old equipment having an original cost of $58,500 was sold for $1,900.
5.		Accounts payable relate to merchandise creditors.
6.		Some of the bank loan was repaid during the year.
7.		A dividend was paid during the year.
8.		Operating expenses include $46,600 of depreciation expense and a $6,000 loss on disposal of equipment.

Can someone please help me fill out this statement of cash flows (direct method) with calculations! Thank you very much!

PHAROAH, INC. Statement of Cash Flows-Direct Method Year Ended December 31, 2018 Cash flows from operating activities Cash receipts from customers $ Cash Payments To suppliers $ For operating expenses For interest For income taxes Cash flows from investing activities Proceeds from disposal of equipment 4 $ Purchase of equipment 4 Net cash used by investing activities Cash flows from financing activities Sale of common shares $ Repayment of bank loan payable Net increase in cash Cash, January 1 Cash, December 31 89,000 by Note X to the Statement of Cash Flows: During the year, the company purchased equipment costing $ paying $22,700 cash and issuing a $66,300 bank loan payable