please help

Given the information below complete a) A cash flow statement using the direct method ( 15 points) b) The operations section of the cash flow statement using the Indirect method (5 points) Happy Company SFP 30 June 2023 Happy Company Statement of Comp. Income Y/Ended 30 June 2023 Additional information 1) The company uses IFRS, and assume the interest expense is treated as an element of operating activities 2) The operating expenses include $10000 of depreciation expense 3) There were no equipment disposals over the year 4) Common shares were issued for cash 5) During the year $8000 of equipment was acquired in exchange for a L/T note payable