Can anyone explain how to create the cash flow based on the figures in the image?

if used a t account approach, please explain how the calculation are done and which accounts have been used to balance off

1/1/16 1/7/17 Account receivable 60,000 $33,000 Accounts payable 42,000 39,000 Inventory 45,000 60,000 Accrued wages 3,000 6,000 Prepaid wages 18,000 9,000 Income statement for year end June 2017 Sales (credit $330,000/1.1) $300,000 Less cost of goods sold 195,000 Gross profit 105,000 Less Wages 45,000 Depreciation 15,00 Net profit 45,000 reconstruct the cash flow account for operating activities for purchases, accounts payable, accounts receivable and wages expenses