Hello can you help me figure this out? I need to use the direct method

Condensed financial data of Sage Hill, Inc. follow.

Sage Hill, Inc. Comparative Balance Sheets December 31 Assets 2017 2016 Cash $ 164,832 $ 98,736 Accounts receivable 179, 112 77,520 Inventory 229,500 209,814 Prepaid expenses 57,936 53,040 Long-term investments 281,520 222,360 Plant assets 581,400 494,700 Accumulated depreciation (102,000 ) (106,080 ) Total $1,392,300 $1,050,090 Liabilities and Stockholders' Equity Accounts payable $ 208,080 $ 137,292 Accrued expenses payable 33,660 42,840 Bonds payable 224,400 297,840 Common stock 448,800 357,000 Retained earnings 477,360 215,118 Total $1,392,300 $1,050,090 Sage Hill, Inc. Income Statement Data For the Year Ended December 31, 2017 Sales revenue $792,458 Less: Cost of goods sold $276,338 Operating expenses, excluding depreciation 25,316 Depreciation expense 94,860 Income tax expense 55,651 Interest expense 9,649 Loss on disposal of plant assets 15,300 477,114 Net income $ 315,344 Additional information: 1. 2. New plant assets costing $204,000 were purchased for cash during the year. Old plant assets having an original cost of $117,300 and accumulated depreciation of $98,940 were sold for $3,060 cash. Bonds payable matured and were paid off at face value for cash. . A cash dividend of $53,102 was declared and paid during the year.Sage Hill, Inc. Statement of Cash Flows A For the Year Ended December 31, 2017 Cash Flows from Operating Activities Cash Receipts from Customers 690866 A Less Cash Payments To Suppliers xx For Operating Expenses For Interest 9649 For Income Taxes 55651 Net Cash Provided by Operating Activities x * JO * x 10 x x x X X x x E X 0 000 X