how to prepare statement of cash flows, using the direct method?

Instructions Sales Cost of goods sold Gross profit Operating expenses: Depreciaton expense Other operating expenses Total operating expenses I Operating income Other income: Gain on sale of invesments Income before income tax Income tax expense g Net income S2S2,740DO 517,10D0 Additional data obtained from an examination of the accounts in the ledger for 20Y3 are as follcms: a. The investments were sold for $280,020 cash. b. Equipment and land were acquired for cash. c. There Viere no disposals of equipment during the year d. The common stock was issued for cash. e. There was a 770 debit to Retained Earnings for cash di'dends declared. Prepare statement of cash flows, using direct method of presenting cash fows from cash outflows as negative nwrn5ers using s minus sign.