Please prepare a cash flow with direct method in 2019. Please show me the for calculate formula(only the part of investmenting and financing activities) like the picture 2showed! Many many thanks!

2019 HO2018 ASSETS $191000 $150000 32000 15000 inc 3000 decrease 130000 16000030000 docresse 2000 decrease crease 160000 incrORS 16000 Incroase Accounts recelvablo 12000 Prepald expenses 6000 8000 180000 80000 100000 160000 (16 000) 863000$ 22000 Total assets LIABILITES AND EQUITY Accounts payable Accrued oxpenses payable Income tax payable Notos payable (non-curront) Share capital Retained eearnings Total labililtios and equity $ 52000 60000 8000 decrease 15000 | 20000| 5000 deaeeso 12000 Increase 90000 Increase 300000 100000 incroase 4200052000 increase 12000 90000 400000 94 000 1.5 Statement of profit or loss and additional information, 2019 FIGURE 1 PACIFIC LTD Statemont of profit or loss for tho yoar onded 30 Juno 2019 Revenue from sales Cost of sales $975000 $ 660000 176000 Depreciation expense Loss on salo of store equipmont Profit before income tax Income tax expense Profit 18000 000855000 20 000 36 000 S 84000 Additional information: (a) In 2019 Pacific Ltd declared and paid a $32 000 cash dividond (b) Notos wore issuod at face valuo for $90000 in cash. Those aro a long torm source of borrowing (C) Equipment items costing a total of $180000 were purchased for cash d) One itom of equipment was sold for $17000 cash. The equipment cost $20000 and had a carying amount of $18000, lel Oudinary shares of $100000 wore issued to acquire land. The vendor (sellen of the land received the shares in paymont for the land URE 11.19 Formula to calculate payments for operating expenis +Decrease in accrued Cash payments for operating expenses prepaid expensesexpenses payable excludingDecrease in depreciation or or Increase in accrued on t prepaid expenses expenses payable e formula in figure 11.20. The 11.19 can be rearranged and presented as a statement. This is illustrate Closing balance of the preaid exnenses account ir nddad to th