The $2024$ income statement and comparative balance sheet of Rolling Hills$,$ Inc.$$ follow:Requirement $1.$ Prepare the $2024$ Statement of Cash Flows by the direct method. $($Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the$$ statement, leave the box$$ empty; do not select a label or enter a$$ zero.$)$

Complete the statement one section at a$$ time, beginning with the cash flows from operating activities.