Hello, Can somebody help me with this question please? Its from text book Introduction to Financial Accounting 11th edition 5-56. I got stuck in identifying cash flows from operating activities. Please provide a detail explanation. Thank you so much!

During 20X1, Jacinta Manufacturing Company (JMC) declared and paid cash dividends of $10,000. Late in the year, JMC bought new welding machinery for a cash cost of $125,000, financed partly by its first issue of long-term debt. Interest on the debt is payable annually. JMC sold several old machines for cash equal to their aggregate book value of $5,000. The company pays taxes in cash as incurred. The following data are in thousands:

Prepare a statement of cash flows for 20X1. Use the direct method for reporting cash flows from operating activities. Omit supporting schedules. Assume that Jacinta paid expense items in cash unless balance sheet changes indicate otherwise.

Jacinta Manufacturing Company Income Statement for the Year Ended December 31. 20X1 Sales Cost of sales Gross margin Salaries Depreciation Cash operating expenses Interest Income before taxes Income taxes Net income $490 300 190 $82 40 15 2 139 51 8 $ 43