Please help put together the statement of cash flow for the direct method

River Cruises Supply Company Comparative Balance Sheet June 30,2013 and 2012 2013 20152012 Decrease Assets Cash Accounts receivable, net Rent receivable Inventory Prepaid expenses Investments Equipment Accumulated depreciation - equipment 321,700 336,700 (15,000) 283,400 273,700 9,700 5,350 700,000 339,650 $1,708,400 $1,464,600 3,000 (3,000) 520,900 491,400 29,500 (750) 115,000 (115,000) 360,350 (122,200) (100,200) 22,000 4,600 Total assets Liabilities and Equity Accounts payable Other expenses payable Dividends payable Income taxes payable Common stock, $5 par value Paid-in-capital in excess of par Retained earnings S 385,900 S 374,200 S 11,700 (3,700) 4,400 3,200 16,800 4,000 96,000 112,000 98,600 31,700 4.400 20,000 20,000 208,000 1,038,400 . 16,000 939,800 $1,708,400 $1,464,600 Total liabilities and stockholders' equity River Cruises Supply Company Income Statement $2,990,000 Sales Cost of goods sold Gross margin Operating expenses 1,764,000 s 22,000 1,550,000 Depreciation expense Other expenses Total operating expenses Income from operations Other gains (losses) $1,572,000 192,000 Loss on the sale of investments Income before taxes Income tax expense Net income 2,000 190,000 45,640 S 144,360