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a. Prepare a working paper for a Statement of Cash Flows according to the Direct Method. b. Prepare a Statement of Cash Flows that reports the cash inflows and outflows from all activities according to the Direct Method. Gilligan Corporation's Balance Sheets, which were dated December 31, 2021 and December 31, 2022 reported the following accounts and balances. G. Net Income H. Equipment that cost $81,400 was purchased by paying Cash of $41,400 and by signing a long-term Note Payable for the balance. J. Borrowed $6,000 by signing a short-term Note Payable K. Paid $24,000 to reduce a long-term Note Payable L. Issued 500 shared of Common Stock for cash at $90 per share N. Declared and paid cash dividends of $18,000 There is no item "I