I need some help solving this. I dont understand

STREAMLINE INCORPORATED Comparative Balance Sheets June 30, 2019 and 2018
	2019	2018
Assets
Cash	$ 100,200	$ 44,100
Accounts receivable, net	73,000	57,000
Inventory	63,000	88,000
Prepaid expenses	4,900	6,100
Total current assets	241,100	195,200
Equipment	147,000	136,000
Accumulated depreciationEquipment	(36,000)	(12,000)
Total assets	$ 352,100	$ 319,200
Liabilities and Equity
Accounts payable	$ 26,000	$ 32,000
Wages payable	7,000	17,000
Income taxes payable	4,700	5,200
Total current liabilities	37,700	54,200
Notes payable (long term)	33,000	65,000
Total liabilities	70,700	119,200
Equity
Common stock, $5 par value	240,000	170,000
Retained earnings	41,400	30,000
Total liabilities and equity	$ 352,100	$ 319,200

STREAMLINE INCORPORATED Income Statement For Year Ended June 30, 2019
Sales		$ 772,000
Cost of goods sold		472,000
Gross profit		300,000
Operating expenses
Depreciation expense	$ 66,000
Other expenses	74,000
Total operating expenses		$ 140,000
		160,000
Other gains (losses)
Gain on sale of equipment		2,900
Income before taxes		162,900
Income taxes expense		49,860
Net income		$ 113,040

Additional Information

1. A $32,000 note payable is retired at its $32,000 carrying (book) value in exchange for cash.
2. The only changes affecting retained earnings are net income and cash dividends paid.
3. New equipment is acquired for $65,000 cash.
4. Received cash for the sale of equipment that had cost $54,000, yielding a $2,900 gain.
5. Prepaid Expenses and Wages Payable relate to Other Expenses on the income statement.
6. All purchases and sales of inventory are on credit.

Question 1 : Prepare the Statement of Cash flows for the year ended June 30, 2019 using the Direct Method. Hint Use the Cash T-account on the General Ledger tab to identify the sources and uses of cash. List cash outflows as negative values.

Question 2: Prepare the operating activities section of the statement of cash flows using the indirect method. Enter reductions to net cash provided by operating activities as negative values.