Please show the detailed calculations

Condensed financial data follow for Cullumber Ltd. E- Perform reports under ASPE. CULLUMBER LTD. Balance Sheet December 31 Assets 2017 2016 Cash $103,010 $49,800 Accounts receivable 76,600 42,900 Inventory 129,000 92,100 Prepaid expenses 37,900 26,000 Long-term investments 129,300 115,300 Property, plant, and equipment 265,500 242,700 Accumulated depreciation (46,500) (50,900) Total assets $694,810 $517,900 Liabilities and Shareholders' Equity Accounts payable $91,400 $77,300 Accrued expenses payable 11,300 6,100 Notes payable 123,100 150,300 Common shares 224,500 166,800 Retained earnings 244,510 117,400 Total liabilities and shareholders' equity $694,810 $517,900 CULLUMBER LTD. Income Statement Year Ended December 31, 2017 Sales $492,200 Cost of goods sold 188,200 Gross profit 304,000 Operating expenses $59,100 Depreciation expense 46,300 Loss on sale of equipment 9,400 114,800 Profit from operations 189,200 Other expenses Interest expense 5,160 Profit before income tax 184,040 Income tax expense 44,300 Profit $139,740 Additional information: 1. New equipment costing $79,500 was purchased for $27,800 cash and a $51,700 note payable. 2. Equipment with an original cost of $56,700 was sold at a loss of $9,400. 3. Notes payable matured during the year and were repaid. 4. A long-term investment was acquired for cash. 5. Accounts payable relate only to merchandise creditors. 6. Accrued expenses payable and prepaid expenses relate to operating expenses. Prepare the operating section of the cash flow statement using the direct method. (Show amounts CULLUMBER LTD. Cash Flow Statement (Partial)-Direct Method $