I am preparing a cash flow statement using good form and direct method. I have the following data for 2018 which was gathered by individuals who are responsible for preparing the financial statements:

Cost of goods sold . $56,500

Amortization Expense . 14,000

Other operating expenses . 17,700

Loss on sale of investments 1,500

Gain on sale of capital assets . 8,500

Sales Revenue . 95,600

Interest revenue received . 5,200

Dividend revenue received . 2,500

Salary Expense . 27,200

Interest expense paid 5,900

Income tax expense 2,400

The cash account on January 1, 2018, had a balance of $15,000, and on December 31, 2018, had a balance of $208,500.

Other data gathered by the accountants for 2018:

Accounts receivable decreased . $13,600

Inventory increased . 6,800

Prepaid expenses decreased . 2,700

Accounts payable increased . 21,400

Salary payable increased . 1,500

Accrued liabilities decreased 4,300

Income tax payable increased . 800

Acquisition of capital assets . 46,000

Issuance of common shares . 80,000

Proceeds from sale of investments . 35,000

Collection of loan principal . 22,600

Payment of dividends . 15,000

Proceeds from sale of capital assets . 31,700

Proceeds from sale of repurchase of shares 45,000

I am reaching out for help to prepare a cash flow statement using good form and direct method. We have a new accountant that has not done cash flow statements in quite some time. Looking for any help at all with helping her how to figure how to prepare a cash flow statement.