Please do it in indirect method

Q.2. Prepare a Cash flow Statement using the indirect method. (1x10 David Jones owns a small trucking operations. The bookkeeper presented Jones with the following income statements and balance sheets for 2012 and 2013. Income Statement 2013 2012 $191,400 $182,600 Revenues Operating expenses: Depreciation Fuel Drivers' salaries Tax and licences Repairs Miscellaneous Income (loss) $26,400 77,000 44,000 22,000 30.800 2.200 $26,400 46,200 35,200 17,600 19,800 202.400 ($11,000) 1.100 146.300 $36,300 Balance Sheets Cash $22,000 $4,400 Accounts receivable 8,800 26,400 Net fixed assets 198.000 224.400 Total Assets $228,800 $255,200 Accounts payable $30,800 $22,000 Accrued salaries 8,800 5,500 Other accruals 3,300 1,100 Long term debt 100,100 129,800 Jones, capital 85,800 96.800 Total Liabilities $228,800 $255.200 Jones does not understand how the company can be $17,600 ahead of last year in terms of cash on hand and yet show an $11,000 loss for the year. Required: Prepared a Cash Flow statement (indirect method) to use in explaining this to David Jones