Please help me figure out how to complete statement of cash flows. Even partial help will be much appreciated!

Mary Walker, president of Rusco Company, considers $45,000 to be the minimum cash balance for operating purposes. As can be seen from the following statements, only $40,000 in cash was available at the end of this year. Since the company reported a large net income for the year, and also issued both bonds and common stock, the sharp decline in cash is puzzling to Ms. Walker. Rusco Company Comparative Balance sheet at July 31 This Year Last Year Assets Current assets: Cash $ 40,000 $ 63,000 Accounts Receivable 255,000 242,500 Inventory 272,500 211,000 Prepaid expenses 24,500 45,000 Total current assets 592,000 561,500 Longterm investments 165,000 245,000 Plant and equipment 910,000 775,000 Less accumulated depreciation M & Net plant and equipment M M Total assets $1,444,500 $1,384,000 Liabilities and stockholders' Equity Current liabilities: Accounts payable $ 180,000 $ 257,500 Accrued liabilities 10,500 20,000 Income taxes payable 62,000 51,500 Total current liabilities 252,500 329,000 Bonds Payable 275,000 150,000 Total liabilities 527,500 479,000 Stockholders' equity: Common stock 792,500 725,000 Retained earnings 124,500 180,000 Total stockholders' equity 917,000 905,000 Total liabilities and stockholders' equity $1,444,500 $1,384,000 [ Rusco Company Income statement For This Year Ended July 31 Sales $1,300,000 Cost of goods sold 812,500 Gross margin 487,500 Selling and administrative expenses 347,750 Net operating income 139,750 Nonoperating items: Gain on sale of investments $ 32,500 Loss on sale of equipment $11,000) 21,500 Income before taxes 161,250 Income taxes 48,250 Net income 5 113,000 ' The following additional information is available for this year. a. The company declared and paid a cash dividend. b. Equipment was sold during the year for $64,000. The equipment originally cost $140,000 and had accumulated depreciation of $65,000. 6; Long-term investments that cost $80,000 were sold during the year for $112,500. d. The company did not retire any bonds payable or repurchase any of its common stock. Using the indirect method, compute the net cash provided by/used in operating activities for this year. (List any deduction in cash and cash outows as negative amounts.) Prepare a statement of cash ows for this year. (List any deduction in cash and cash outows as negative amounts.) Financing activities: Beginning cash and cash equivalents __ Ending cash and cash equivalents _ Compute free cash ow for this year. (Negative amount should be indicated by a minus sign.) ___I