cash flow statement by using direct method

Ayayal Inc, a greeting card company that follows ASPE, had the following statements prepared as at December 31,2023 : Additional information: Dividends on commonshares in the amount of $5,000 were declared and paid during 2023. Dividends paid are treated as financing activitics. 2. Depreciation expense is included in operating expenses, as is salaries and wages expense of 573,000 . 3. Equipment with a cost of $30.000 that was 70% depreciated was sold during 2023. Prepare a statement of cash flows using the direct method (Show amounts that decrease cash flow with either a negative sign. e.J. 10,000 or in parenthesis e.j- (10,000)