Construct a Statement of Cash Flow with the following given:

The statement of financial position of Ayala Trading as of December 31, 2022 shows the following account balances:

Cash 93,000
Accounts receivable - 165,000
Allowance for doubtful accounts - 2,000
Notes receivable (trade) - 45,000
Merchandise inventory - 105,000
Prepaid operating expenses - 6,000
Accrued commission revenue - 12,000
Furniture and equipment - 240,000
Accumulated depreciation - furniture and equipment - 40,000
Accounts payable - 93,000
Accrued operating expenses - 9,700
Unearned interest revenue - 300
Share capital - 500,000

Cash transactions during 2023 are summarized below:
Cash sales - 351,100
Collections from customers after deducting P3,600 sales discounts - 623,000
Collections on trade notes receivable - 60,000
Receipt of cash upon issuance of a 60-day, 12% note to the bank - 30,000
Collections of interest revenue - 400
Collections of commission revenue - 45,000
Refund for purchase returns - 2,000
Cash purchases - 103,000
Payments to creditors after deducting P5,100 purchase discounts - 506,000
Acquisition of new furniture - 6,000
Payments of operating expenses - 275,000

Other transactions during 2023 are as follows:

Worthless accounts receivable written off against the existing allowance - 1,500
Sales returns and allowances credited against the accounts receivable - 2,000
Purchase returns and allowances debited against accounts payable - 1,000

Additional information gathered from various records and other business documents reveals the assets and liabilities of Ayala Trading as of December 31, 2023:
Cash?
Accounts receivable - 155,000
Allowance for doubtful accounts - 2,500
Merchandise Inventory - 124,000
Prepaid operating expenses - 6,800
Accrued commission revenue - 5,000
Furniture and equipment - 246,000
Accumulated depreciation - furniture and equipment - 65,000
Accounts payable - 86,000
Notes payable - 30,000
Accrued interest expense - 200
Accrued operating expenses - 8,500