I need help with Requirement #3 (Use the indirect method to create a statement of cash flows for NJW Corp.)

NJW Corp., located in Milwaukee, WI, repairs collectible toys, including model trains and cars for collectors of all ages. The company is owned and operated by Molly Spencer. As of August 31, 2026, the company had these account balances: Account Balance Cash $46,200 Accounts Receivable $7,500 Supplies $3,400 Furniture $11,000 Equipment $4,000 Accounts Payable $26,300 Interest Payable $1,200 Molly Spencer, Capital $????? In September, the company had these transactions: September 1, 2026: Provided repair services on account, $5,000. September 3, 2026: Purchased supplies on account, $1,300. September 4, 2026: Sold all the company's equipment for $4,000 cash. September 6, 2026: Earned and received interest revenue, $300. September 8, 2026: Purchased furniture for $3,000 cash. September 12, 2026: Paid auto expense of $900. September 15, 2026: Molly Spencer withdrew $2,500 cash. September 18, 2026: Paid interest on account, $800. September 20, 2026: Paid creditor on account, $1,000. September 25, 2026: Received cash on account, $5,700. September 29, 2026: Paid utilities expense of $500. September 30, 2026: Determined that supplies on hand totaled $3,700. Project Requirements Requirement #1. Record journal entries for NJW Corp., ensuring each is recorded in proper form, including date and explanation. (Chapter 1) Requirement #2. Create an income statement, statement of owner's equity, and balance sheet for NJW Corp. (Hint: You may want to use T-accounts to update the balances needed to create the statements, which can also be done in Excel!) (Chapter 2) Requirement #3. Use the indirect method to create a statement of cash flows for NJW Corp. (Chapter 3)