Hi! Need help with the indirect and direct method please!!

The comparative balance sheets for December 31, 2022 and 2021 and the 2022 income statement for Goblus Corp. is presented below. The explanations for the explanatory notes are [1] Purchased equipment costing $205,000; sold equipment that had an original cost of $149,000 Notes recording a loss of $17,000. [2] Recorded $104,000 of depreciation expense; asset sold in [1] above had $57,000 of accumulated depreciation. [3] Purchased $80,000 of patents and recorded amortization of $48,000. [4] Reduced notes payable by issuing $70,000 of additional common stock. [5] Declared and paid dividends during the year. [6] See separate schedule for finance lease signed on January 1, 2021. [7] Includes all depreciation and amortization expense. See separate expense detail schedule. Required: Prepare Gobius' Statement of Cash Flows for the Year Ended December 31, 2022. The comparative balance sheets for December 31, 2022 and 2021 and the 2022 income statement for Goblus Corp. is presented below. The explanations for the explanatory notes are [1] Purchased equipment costing $205,000; sold equipment that had an original cost of $149,000 Notes recording a loss of $17,000. [2] Recorded $104,000 of depreciation expense; asset sold in [1] above had $57,000 of accumulated depreciation. [3] Purchased $80,000 of patents and recorded amortization of $48,000. [4] Reduced notes payable by issuing $70,000 of additional common stock. [5] Declared and paid dividends during the year. [6] See separate schedule for finance lease signed on January 1, 2021. [7] Includes all depreciation and amortization expense. See separate expense detail schedule. Required: Prepare Gobius' Statement of Cash Flows for the Year Ended December 31, 2022