please help!

Item 2: Entity B reported net income of $45,000 for the current year. Depreciation recorded on buildings and equipment amounted to $60,000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Year Beginning of Year Cash $45,000 $75,000 Accounts receivable 60,000 46,000 Inventory 34,000 44,000 Accounts payable 22,000 14,000 Taxes payable 1,000 10,000 Instructions: Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method