Can you please help with Direct Method and Indirect Method?

Post-closing GREEN INCORPORATED Statement of Cash Flows (Direct Method) For Year Ended June 30, 2019 Cash flows from operating activities: \begin{tabular}{|c|c|c|} \hline Cash received from customers & $1,065,000 & \\ \hline \multicolumn{3}{|l|}{ Cash paid for operating expenses } \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & $1,065,00 \\ \hline \multicolumn{3}{|l|}{ Cash flows from investing activities: } \\ \hline Cash received from sale of equipment & 24,700 & \\ \hline \multirow[t]{4}{*}{ Cash paid for equipment } & & \\ \hline & & \\ \hline & & \\ \hline & & 24,700 \\ \hline \multicolumn{3}{|l|}{ Cash flows from financing activities: } \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Prepare the operating activities section of the statement of cash flows using the indirect method. reductions to net cash provided by operating activities as negative values. \begin{tabular}{|c|c|c|c|c|c|} \hline No & Date & Account Title & & Debit & Credit \\ \hline \multirow[t]{3}{*}{1} & June 30 & Cash & 2 & 1,065,000 & \\ \hline & & Accounts receivable, net & 2 & 15,000 & \\ \hline & & Sales & 2 & & 1,080,000 \\ \hline \multirow[t]{3}{*}{2} & June 30 & Accounts payable & 2 & 8,000 & \\ \hline & & Cost of goods sold & 2 & 661,000 & \\ \hline & & Inventory & 2 & & 27,000 \\ \hline \multirow[t]{2}{*}{3} & June 30 & Depreciation expense & 2 & 91,000 & \\ \hline & & Accumulated depreciation - Equipment & & & 91,000 \\ \hline \multirow[t]{4}{*}{4} & June 30 & Other expenses & 2 & 107,000 & \\ \hline & & Wages payable & 2 & 11,000 & \\ \hline & & Prepaid expenses & 2 & & 1,600 \\ \hline & & Cash & 2 & & 116,400 \\ \hline \multirow[t]{4}{*}{5} & June 30 & Cash & 2 & 24,700 & \\ \hline & & Accumulated depreciation - Equipment & 2 & 57,000 & \\ \hline & & Gain on sale of equipment & 2 & & 7,700 \\ \hline & & Equipment & 2 & & 74,000 \\ \hline \multirow[t]{3}{*}{6} & June 30 & Income taxes expense & 2 & 70,010 & \\ \hline & & Income taxes payable & 2 & 500 & \\ \hline & & Cash & 2 & & 70,510 \\ \hline \end{tabular} Use the following financial statements and additional information. \begin{tabular}{|c|c|c|c|c|c|} \hline 7 & June 30 & Notes payable (long-term) & 2 & 45,000 & \\ \hline & & Cash & 2 & & 45,000 \\ \hline \multirow[t]{2}{*}{8} & June 30 & Equipment & 2 & 89,000 & \\ \hline & & Cash & 2 & & 89,000 \\ \hline \multirow[t]{2}{*}{9} & June 30 & Cash & 2 & 60,000 & \\ \hline & & Common stock, $5 par value & 2 & & 60,000 \\ \hline \multirow[t]{3}{*}{10} & June 30 & Sales & 2 & 1,080,000 & \\ \hline & & Gain on sale of equipment & 2 & 7,700 & \\ \hline & & Income summary & 2 & & 1,087,700 \\ \hline \multirow[t]{5}{*}{11} & June 30 & Income summary & 2 & 929,010 & \\ \hline & & Cost of goods sold & 2 & & 661,000 \\ \hline & & Depreciation expense & 2 & & 91,000 \\ \hline & & Other expenses & 2 & & 107,000 \\ \hline & & Income taxes expense & 2 & & 70,010 \\ \hline \multirow[t]{2}{*}{12} & June 30 & Income summary & 2 & 158,690 & \\ \hline & & Retained earnings & 2 & & 158,690 \\ \hline \multirow[t]{2}{*}{13} & June 30 & Retained earnings & 2 & 144,990 & \\ \hline & & & & & 144,990 \\ \hline \end{tabular} Additional Information a. A $45,000 note payable is retired at its $45,000 carrying (book) value in exchange for cash. b. The only changes affecting retained earnings are net income and cash dividends paid. c. New equipment is acquired for $89,000 cash. d. Received cash for the sale of equipment that had cost $74,000, yielding a $7,700 gain. e. Prepaid Expenses and Wages Payable relate to Other Expenses on the income statement. f. All purchases and sales of inventory are on credit