Can you please calculate and construct a cash flow statement based on the attached balance sheet and income statement using the indirect method starting with income (loss) before income tax?

STATEMENT OF FINANCIAL POSITION Unaudited balance Audited Balance 2024 2023 ASSETS Current Assets Cash and cash equivalents 49,031, 161 57,769,328 Financial assets at FVPL 46,698, 134 47,479,386 Trade and other receivables 21,498,827 17,320,564 Short-Term Investments 15, 185,866 11,855, 105 Other current assets 3,329,303 2,050,841 Total current assets 135,743,29 136,475,224 t Asset Property and equipment 12,689,362 13, 101,835 Deferred tax assets 7,023,743 7,243,311 Long-Term Investments 16,569,000 1 1,074,000 Other noncurrent assets 5,977, 124 5,866,332 Total noncurrent assets 42,259,229 37,285,478 Total assets 178,002,519 173,760,702 LIABILITIES AND EQUITY Liabilities Trade payables 24,388,452 20,826,313 Current portion of lease liability 851, 198 1,281,153 Other current liabilities 3,239,852 2,502,865 Total current liabilities 28,479,501 24,610,331 Noncurrent liability Lease liability - net of current portion 5,648,984 6,930,137 Retirement benefit obligation 16,539,846 6,539,846 Total noncurrent liabilities 22,188,830 23,469,983 Total liabilities 50,668,332 18,080,314 Equity Capital stock 100,000,000 100,000,000 Retained earnings: Appropriated 8,458,950 8,458,950 Unappropriated 26,692,668 25,038,869 Cumulative remeasurement losses on net retirement benefit obligation (7,817,431) (7,817,431) Total Equity 127,334, 188 125,680,388 Total liabilities and equity 178,002,519 173,760,702 CheckingSTATEMENT OF COMPREHENSIVE INCOME REVENUES Commissions Other income: Trading gains - net Interest income Dividend income Reversal of impairment and credit losses Foreign exchange gains Gain/Loss on Sale of Other Asset Unaudited balance Pl ip.) 20,356,320 2,662,894 2,812,271 1,560,530 (46,915) 2,696,854 3,400,000 33,441,954 Audited Balance 2023 14,438,685 3,114,625 2,961,883 1,175,381 6,758 21,697,332 COST OF SERVICES Stock exchange dues and fees 3,304,716 3,507,597 Personnel costs - COS 1,228,296 3,314,542 Central depository fees 2,083,605 1,092,490 Subscription and other dues 1,842,652 1,072,870 Communication 443,093 413,951 8,902,364 9,401,450 GROSS PROFIT OPERATING EXPENSES 24,539,591 12,295,882 Personnel costs 10,951,546 9,575,181 Rentals 521,938 835,836 Utilities 745,795 578,366 Representation and entertainment 723,000 510,171 Professional fees 515,000 502,222 Membership fees 944,301 491,512 Transportation and travel 399,287 436,371 Medical expense 234,467 380,600 Insurance 208,793 349,943 Taxes and licenses 1,186,723 289,387 Repairs and maintenance 142,479 246,367 Others 1,231,479 931,891 17,804,807 15,127,847 OTHER CHARGES - Net Depreciation and Amortization 3,880,328 5,636,194 Interest 723,533 961,272 Foreign exchange loss - 138,871 Trading losses - net 348,923 - 4,952,784 6,736,337 INCOME (LOSS) BEFORE INCOME TAX 1,782,000.13 (9,568,302.00) INCOME TAX EXPENSE Current 2,396 206,637 Deferred 219,568 (2,905,537) 221,964 (2,698,900) NET INCOME (LOSS) 1,560,037 (6,869,402) OTHER COMPREHENSIVE INCOME Not to be reclassified to profit or loss in subsequent periods Remeasurement gains on net retirement benefit obligation - 376,171 - net of deferred tax TOTAL COMPREHENSIVE INCOME (LOSS) 1,560,037 (6,493,231)