This is Financial Accounting. Please complete fully all requirements above. Thank you very much!

2) Listed below this the three-year comparative Trial Balance for Monkey Boy Inc. The Trial Balance is in alphabetic order, assume all accounts have normal balances. 2018 9,000 19,000 14,000. 29,000 10,000 15,000 2017 3,000 9,000 4,000 17,000 5,000 12,000 Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Common shares Cost of goods sold Disposal of Equipment Equipment Interest expense Inventory Long-term loans payable Net Sales Operating expenses Prepaid rent Retained earnings Salaries and wages payable 2019 14,000 18,000 19,000 36,000 15,000 13,800 4,000 23,000 6,000 5,000 1,000 53,000 15,000 18,000 45,000 6,000 21,000 12,000 21,000 8,000 55,000 13,000 9,000 40,000 18,000 17,000 3,000 13,000 1,000 50,000 20,000 11,000 30,000 24,000 In 2020, equipment originally costing $2,000 was sold for a Loss. The equipment was 60% depreciated. Assume that any other equipment purchases were made in cash. The straight-line depreciation method is used and the depreciation expense is located in Operational Expenses. Required: Complete the Statement of Cash Flow using the Direct Method