I was given this answer but i was wondering if someone could please set it up in the blank fields below not the second image format. Just need help changing the format to the last images set up i started it below but i do not think i put in the correct descriptions. Please double check.

Additional Problem 12 Cullumber Ltd., which follows ASPE, had the following comparative statement of financial position: Cullumber Ltd. Comparative Statement of Financial Position As at December 31 2018 2017 S101,680 $62,000 Cash Accounts receivable 168,640 26,480 99,200 148,800 381,920 322,400 (86,800) (62,000) 99,200 124,000 Prepaid insurance 12,400 9,920 Accumulated depreciation- Total assets Liabilities and Shareholders' Equity Accounts payable Interest payable Wages payable Income taxes payable S776,240 S731,600 $114,080 $99.200 9,920 14,880 19,840 9,920 19,840 24,800 148,800 171,120 322,400 322,400 Common shares Retained earnings Total liabilities and shareholders s776,240 $731,600 141,360 89,280 Additional information: 1.Net income for the fiscal year was S66,960. Equipment that cost $49,600 and was 70% 2. depreciated was sold during 2018, for a gain of $4,960 No patents were purchased or sold during the fiscal 3, Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a - sign eg. -15,000 or in parenthesis e.g. (15,000).) Cullumber Ltd