how to do a cash flow statement for the following question ?

\\( \\$ 315,200 \\quad \\$ 229,450 \\) Revenues Sales \\[ \\begin{array}{r} \\$ 148,750 \\\\ 4,375 \\\\ \\hline 153,125 \\end{array} \\] Expenses Cost of goods sold Depreciation expense Operating expenses Income tax expense Interest expense Profit for the year \\( \\$ 49,730 \\) 29,350 7.335 19,500 1,470 \\( \\begin{array}{r}107,385 \\\\ \\hline \\$ 45,740 \\\\ \\hline\\end{array} \\) Information from the balance sheet and income statement is given below for Avayai Inc, a private company reportingunder ASPE, for the year ended December 31 . Additional information: 1. Investments in land were sold at cost during 2024. 2. Equipment costing \\( \\$ 28,000 \\) was sold for \\( \\$ 7,775 \\), resulting in a gain. 3. Common shares were issued in exchange for some equipment during the year. No other shares were issued. 4. The remaining purchases of equipment were paid for in cash. Prepare a cash flow statement for the year ended December 31, 2024, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. \\( -15,000 \\) or in parenthesis e.g. \\( (15,000) \\).)