Solve the following and prepare statement of cash flow using direct method. JPS CLOTHING Company Trial Balance as on August 31, 2019 Particulars Dr Cr Bill Payable 5,000 Insurance charges 5,000 Owner's Investments 80,000 Unearned Revenue 4,000 Bank Loan 25,000 Marketable security 10,000 Accumulated Depreciation - Equipment 14,000 Depreciation Expense - Equipment 3,000 Rent 15,000 Outstanding Salaries 5,000 Machinery Prepaid Rent Sundry Debtors Accrued Revenue Unexpired Insurance 30,000 4,000 15,000 20,000 10,000 Vendor Payable 4,000 Drawing 2,000 Equipment 20,000 Maintenance Expense 3,000 Accrued Expense 1,000 Miscellaneous Expenses 2,000 Sales 42,250 Purchase 30,000 Taxes 11,250