Please help me to find out operating cash flow

Total Liabilities and Stockholders' Equity $777,730 $720,000 Oprah Company Income Statement For the year ended December 31, 2018 Net Sales (all on account) $549,000 Less: Cost of Goods Sold 348,000 Operating Expenses excluding depreciation 84,000 Depreciation Expense 30,500 Interest Expense 6,000 Income Taxes 14,000 Gain on Sale of Plant Assets 5,500 Net Income $61,000 Additional Information: 1. Equipment was purchased for $100,000 cash. In addition, equipment costing $47,000 was sold for $22,000 cash. 2. Land was sold for cash at book value. 3. Bond matured and paid off at face value of cash. 4. Cash dividend of $22,000 was paid in the year 2019. Instructions: Prepare a statement of cash flows using the indirect method. (10) 3) DuPont Company purchased a machine at a cost of $20,000 on August 01, 2019. This machine has a life time of 4 years which is equivalent to 160,000 hours and a salvage value of $2,000. Compute the amount of accumulated depreciation on December 31, 2021 by using Double Declining Balance Method. (3) 2017 2) Condensed financial data of Omega Company appears below. Omega Company Comparative Balance Sheet December 31 2018 Assets Current Assets: Cash $71,000 Accounts Receivables (net) 44,000 Short-Term Investment 25,000 Inventories 144,450 Prepaid Insurance 15,280 $45,000 62.000 18,000 124.000 21,000 299,730 270,000 105,000 173,000 200,000 777,730 130,000 120,000 200,000 720,000 Total Current Assets Property Plant & Equipment Land Equipment Building Total Assets Liabilities & Stockholder's Equity Current Liabilities: Accounts Payable Income Tax Payable Total Current Liabilities Long-Term Liabilities: Bond Payable Total Liabilities $96,730 19,000 $82,000 15,000 115.730 97.000 S260,000 $300,000 375,730 397,000 $200,000 202,000 $160,000 163,000 Stockholders' Equity: Common Stock (95 par) Retained Earnings Total Stockholder's Equity Total Stockholder's Equity 402.000 323.000