show calculations please

Statement of Cash Flows of cash P13-5A The income statement and unclassified statement of financial position for E-Perform, Inc. follow: wchod) 2017 E-PERFORM, INC Statement of Financial Position December 31 2018 Assets Cash $ 97,800 Held for trading investments 128.000 Accounts receivable 75.800 Inventory 122.500 Prepaid expenses 18.400 Equipment 270.000 Accumulated depreciation (50.000 Total assets S662.500 $ 48.400 114,000 43.000 92.850 26.000 242 500 (52.000 5514.750 Liabilities and Shareholders' Equity Accounts payable Accrued liabilities Bank loan payable Common shares Retained earnings Total liabilities and shareholders' equity $ 93.000 11.500 110.000 200.000 248.000 5662.500 $77.300 7.000 150.000 175.000 105.450 $514.750 E-PERFORM.INC Income Statement Year Ended December 31, 2018 Sales Cost of goods sold Gross profit Operating expenses Income from operations Other revenues and expenses Unrealized gain on held for trading investments $14.000 Interest expense (4,730) Income before income tax Income tax expense Net income 5-192.780 185.460 307,320 116.410 190,910 9,270 200.180 45.000 $155.180 Additional information: 1. Prepaid expenses and accrued liabilities relate to operating expenses. 2. An unrealized gain on held for trading investments of $14,000 was recorded. 3. New equipment costing $85,000 was purchased for $25,000 cash and a $60,000 long-term bank loan payable. 4. Old equipment having an original cost of $57,500 was sold for $1,500. 5. Accounts payable relate to merchandise creditors. 6. Some of the bank loan was repaid during the year. 7. A dividend was paid during the year. 8. Operating expenses include $46,500 of depreciation expense and a $7,500 loss on disposal of equipment Instructions (a) Prepare the statement of cash flows, using the indirect method. (b) E-Perform's cash position more than doubled between 2017 and 2018. Identify the primary reason(s) for this icant increase