Pls solve the question

Oriole Adventures Ltd. (OAL) is a Canadian manufacturer of Class B motorhomes. The company has been experiencing exponential growth and is preparing to raise additional capital to fund its growth. As the vice-president of finance, you are tasked with preparing the statement of cash flows that is required as part of the loan application or a public offering. You have the statement of financial position and the statement of income to help you prepare the statement of cash flows. In addition, you also have the following information: 1. In October, OAL acquired land with a value of $223,000 by issuing common shares with an equivalent value. The land is to be used as a site for a new manufacturing facility OAL hopes to construct in the next year. 2. In February. OAL sold equipment for $10,000 cash. The equipment had originally cost $223,000 and had a net carrying amount of $26,300 at the time of sale. 3. During the year, the company borrowed $24,300 by increasing its bank loan payable. Current liabilities \begin{tabular}{lrr} Accounts payable: & $203,700 & $61,100 \\ Dividends payable & 73,600 & 52,900 \\ \hline Total current liabiuties & 277,300 & 114,000 \\ \hline Bank loan payable & 183,700 & 182,200 \\ \hline Commonshares & 594,100 & 371,100 \\ \hline Retained earnings & 426,800 & 104,100 \\ \hline & $1,481,900 & $771,400 \\ \hline \end{tabular} ORIOLE ADVENTURESLTD. Statement of Incomo ORIOLE ADVENTURES LTD. Statement of Income For the year ended March 31, 2024 \begin{tabular}{lr} Sales revenue \\ Cost of goods sold \\ Gross margin & $1,950,000 \\ \hline \end{tabular} Expenses \begin{tabular}{lrr} Advertising expense & \multicolumn{1}{c}{$54,000} \\ \hline Wages expense & 250,000 & \\ \hline Utilities expense & 22,600 & \\ \hline Depreciation expense & 114,900 & \\ \hline Rent expenses & 44,100 & $485,600 \\ \hline Loss on sale of equipment & 16,300 \\ \hline Net income & $533.100 \\ \hline \end{tabular} Determine the cash flows from operating activities using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000)