Please help me solve this problem using the DIRECT METHOD. I understand how to use the indirect method. Please show the excel work. Thank you!!!

Presented below are the 2021 income slatement and comparative baiance sheets for Santana Industries. Additional information for the 2021 fiscal year (\$ in thousands): 1. Cash dividends of $1.200 were declared and paid. 2. Equipment costing $4,400 was purchased with cash. 3. Equipment with a book value of 5700 (cost of $1,900 less accuinulated depreciatilan af 51,200 ) was sald for $700 4. Depreciation of $1,800 is included in operating uxpenses