read the document carefully. The first two pictures on the left are also attached to the picture on the right side with a vocabulary that is required to be used. I solved the question but there is some missing parts I added this mark on it $\text{'}?"..$ when you solve make sure to add that missing part and show what you did. here is the question and read the picture clearly. Thank you very much.. $........$ : Additional information regarding $2024$:

$1.$ Long$-$term investments were sold for $$5,400,$ resulting in a realized loss of $$5,100.$

$2.$ New equipment costing $$142,000$ was purchased for $$72,400$ cash and a $$69,600$ bank loan payable.

$3.$ Equipment costing $$56,000$ was sold for $$15,600,$ resulting in a gain of $$8,400.$

$4.$ Accounts payable relate to merchandise suppliers; property tax payable relates to operating expenses.

$5.$ A dividend was paid during the year.

$6.$ Operating expenses include $$59,100$ of depreciation expense and an $$8,400$ gain on disposal of equipment.

$7.$ The company issued common shares for $$60,000$ cash and bought back and retired some other common shares at the cost they were originally issued at$.$

$($a$)$ Prepare the statement of cash flows using the direct method.