Please assist

Additional Information: 1. The Accumulated Depreciation account has beericredited only for the depreciation expense for the period. 2. The Retained Earnings account has been charged for dividends of $138000 and credited for the net income for the year. The statement of profit or loss for 2022 was as follows: Starz Inc. uses the direct method to prepare its statement of cash flows. The following comparative statement of financial position for 2021 and 2022 were presented: For example, $10000$7000+$2500 OR $32000$11000$6000. If a field provided under the column is not required in the workings, place zero in the field. Do not leave any fields in the columns blank. The statement of profit or loss for 2022 was as follows: Required: a) Complete the 'Necessary Workings' schedule below. Note: - The applicable figures being used in the workings must be listed in the fields in the respective column, in strict descending order. For example, $10000$7000+$2500 OR $32000$11000$6000. - If a field provided under the column is not required in the workings, place zero in the field. Do not leave any fields in the columns blank. b) Prepare a statement of cash flows (direct method) for Starz Inc. for the year ended