Please fill out the statement of Cash Flows EXACTLY as shown. Please use the DIRECT METHOD!

PB12-6 (Algo) Preparing and Interpreting a Statement of Cash Flows (Direct Method) [LO 12-3, LO 12-4, LO 12-5, LO 12-6] Dive In Company was started several years ago by two diving instructors. The company's comparative balance sheets and income statement, as well as additional information, are presented below. Additional Data: a. Rent is paid in advance each month, and Office Expenses are paid in cash as incurred. b. An owner contributed capital by paying $500 cash in exchange for the company's stock. Required: 1. Prepare the statement of cash flows for the current year ended December 31 using the direct method. (Amounts to be deducted should be indicated by a minus sign.)