Help make cash flow in good form direct method

E 34-3 - Cash flows from operating activities (Direct Method) Kirby Corp. uses the direct method to prepare its statement of cash flows. The entity's trial balances at Dec, 31, 2020 and 2021 are as follows: - The entity purchased P5,000 in equipment during 2021. - The entity allocated one-third of its depreciation expense to selling expenses and the remainder to general and administrative expenses. - Doubtful accounts expense is included in general and administrative expenses Required: Using the direct method, prepare the operating activities section of the entity's statement of cash flows for the year ended Dec. 31, 2021. E 34-3 - Cash flows from operating activities (Direct Method) Kirby Corp. uses the direct method to prepare its statement of cash flows. The entity's trial balances at Dec, 31, 2020 and 2021 are as follows: - The entity purchased P5,000 in equipment during 2021. - The entity allocated one-third of its depreciation expense to selling expenses and the remainder to general and administrative expenses. - Doubtful accounts expense is included in general and administrative expenses Required: Using the direct method, prepare the operating activities section of the entity's statement of cash flows for the year ended Dec. 31, 2021