Using all the information provided, make a direct method cash flow statement with steps to show your work

Balance Sheet 2020 2019 Current Assets Cash Accounts Receivable, net Inventory Prepaid Expense Total Current Assets 794,250 240,000 1,200,000 160,000 2,394,250 327,250 200,000 1,000,000 200,000 1,727,250 Non-current Assets Building, net Total Assets 3,200,000 5,594,250 4,000,000 5,727,250 Current Liabilities Accounts Payable Total Current Liabilities 162,000 162,000 180,000 180,000 Non-current Liabilities Bonds payable Total Liabilities 3,000,000 3,162,000 3,000,000 3,180,000 Equity Common Shares Retained Earnings Total Equity Total Liabilities and Equity 2,400,000 32,250 2,432,250 5,594,250 2,500,000 47,250 2,547,250 5,727,250 Income Statement Sales Revenue Cost of Goods Sold Gross profit 2020 2,000,000 (1.000.000) 1,000,000 Operating expenses Depreciation expense Loss on sale of building Interest Expense Income Before Tax Income Tax Expense (30%) Net Income (150.000) (400,000) (200,000) (200,000) 50,000 (15,000) 35,000 Additional Information - Mock Corp. repurchased common shares in 2020 by paying $100,000 cash - All interest expenses are related to the bonds payables. - Building costing $1,000,000 was disposed of during the year. No additional building was purchased. - Mock Corp. dedared and paid dividends to its shareholders in 2020 Mock Corp. treats all dividend income and payments as financing activities