create a statement of cash flows using direct method:

Net Sales Cost of Goods Sold 42,793,400 18,113,500 Gross Profit 24,679,900 Operating Expenses Selling General and Administrative Depreciation and Amortization 6,232,010 7,553,400 1,670,500 15,455,910 Total Operating Expense Operating Profit 9,223,990 Nonoperating Items (732,100) 74,280 (657,820) 8,566, 170 Interest Expense Other Revenue Earnings Before Taxes Income Tax Expense Net Earnings Earnings per Share 3,220,000 5,346, 170 Cash Dividends per Share