Please show method of how to calculate each entry

Picnic Corporation computed the amount of cash flows from operations using both the direct and indirect methods, as follows. $527,000 (169,000) (198,000) $160,000 $98,200 Direct method: Collections from customers Payments to suppliers Payments for operating expenses Cash flows provided by operating activities Indirect method: Net income Depreciation Gain on sale of equipment Decrease in inventory Decrease in accounts receivable (net) Decrease in accounts payable Increase in miscellaneous accrued payable Cash flows provided by operating activities 62,000 (3,900) 2,300 3,500 (6,900) 4,800 $160,000 Required: Using the data provided, prepare a statement of comprehensive income for Picnic Corporation for the year 2018. Ignore other comprehensive income. Picnic Corporation Statement of Comprehensive Income For the Year 2018 Revenues 160,000 x Cost of goods sold Gross margin Required: Using the data provided, prepare a statement of comprehensive income for Picnic Corporation for the year 2018. Ignore other comprehensive income. Picnic Corporation Statement of Comprehensive Income For the Year 2018 Revenues Cost of goods sold 160,000 X Gross margin Operating expenses Depreciation 62,000 Total operating expenses Operating income 94,300 Gain on sale of equipment 3,900 Net Income 98,200