please show all calculations in details I need the solution in a table

Selected financial statement information and additional data for Johnston Enterprises is presented below. Johnston Enterprises Statement of Financial Position as at May 31, 2021 Property, Plant, and Equipment HK$1,156,000 Less: Accumulated Depreciation (476,000) 680,000 Current Assets: Inventory 391,000 Accounts Receivable 238,000 Cash 153,000 Total Current Assets 782,000 May 31, 2020 HK$1,045,500 (442,000) 603,500 340,000 306,000 119,000 765,000 HK$1,462,000 HK$1,368,500 Total Assets Equity: Share Capital-Ordinary Retained Earnings Total Equity HK$ 510,000 374,000 884,000 HK$ 467,500 340,000 807,500 Non-Current Liabilities: Bonds Payable 340,000 391,000 Current Liabilities: Accounts Payable Notes Payable Total Current Liabilities 187,000 51,000 238,000 102,000 68,000 170,000 Total Liabilities 578,000 561,000 Total Liabilities & Equity HK$1,462,000 HK$1,368,500 Johnston Enterprises Income Statement for the Year Ended May 31, 2021 Sales Revenue HK$1,615,000 Less Cost of Goods Sold 731,000 Gross Profit 884,000 Expenses: Depreciation Expense 34,000 Salaries and Wages Expense 391,000 Interest Expense 34,000 17,000 408,000 Loss on Sale of Equipment Income Before Taxes Less Income Tax Expense Net Income 110,500 HK$ 297,500 Additional Information: During the year, Johnston sold equipment with an original cost of HK$153,000 and accumulated depreciation of HK$119,000 and purchased new equipment for HK$272,000. Payment of dividends was HK$136,000. REQUIRED: Prepare a statement of cash flows for the year ending May 31, 2021