make a solution by constructing the Cash flow statement in both ways (direct and indirect) using the balance sheet and income statement provided below and here more information to consider:

1) consider the dividend payment = (1,522,000)

2) Depreciation is zero since there is no information given to the Depreciation and accumulated depreciation.

income statement
Period ending	31 Dec 13	31 Dec 12	31 Dec 11
Total revenue	30,871,000	29,904,000	29,611,000
Cost of revenue	16,106,000	15,685,000	15,693,000
Gross profit	14,765,000	14,219,000	13,918,000
Operating expense
Research and development	1,715,000	1,634,000	1,570,000
Selling, general, and administrative	6,384,000	6,102,000	6,170,000
Nonrecurring
Others
Operating income	6,666,000	6,483,000	6,178,000
Total other income/expenses	41,000	39,000	39,000
EBIT	6,707,000	6,522,000	6,217,000
Interest expense	145,000	171,000	186,000
Income before taxes	6,562,000	6,351,000	6,031,000
Taxes	1,841,000	1,840,000	1,674,000
Minority interests	62,000	67,000	74,000
Net income continuing operations	4,659,000	4,444,000	4,283,000
Discontinued operations
Extraordinary items
Effect of accounting changes
Net income	4,659,000	4,444,000	4,283,000

Balance Sheet
Period ending	31 Dec 13	31 Dec 12	31 Dec 11
ASSETS
Current assets
Cash and equivalent	2,581,000	2,883,000	2,219,000
Short-term investments	756,000	1,648,000	1,461,000
Net receivables	4,253,000	4,061,000	3,867,000
Inventory	3,864,000	3,837,000	3,416,000
Other	1,279,000	1,201,000	1,277,000
Total current assets	12,733,000	13,630,000	12,240,000
Long-term investments	1,575,000	1,325,000	1,051,000
Property, plant, and equipment	8,652,000	8,378,000	7,666,000
Goodwill	7,345,000	7,385,000	7,047,000
Intangible assets	1,688,000	1,925,000	1,916,000
Accumulated amortization
Other assets	1,557,000	1,233,000	1,696,000
Deferred asset charges
TOTAL ASSETS	33,550,000	33,876,000	31,616,000
LIABILITIES
Current liabilities
Accounts payable	2,924,000	2,834,000	2,674,000
Short-term debt	1,683,000	1,085,000	682,000
Other	2,891,000	2,281,000	2,085,000
Total current liabilities	7,498,000	6,200,000	5,441,000
Long-term debt	4,326,000	4,916,000	4,484,000
Other liabilities	3,778,000	4,720,000	5,829,000
Deferred liability charges
Minority interest	446,000	465,000	442,000
Total liabilities	16,048,000	16,301,000	16,196,000
STOCKHOLDERS' EQUITY
Common stock	9,000	9,000	9,000
Retained earnings	32,416,000	30,679,000	28,348,000
Treasury stock	(15,385,000)	(12,407,000)	(11,679,000)
Capital surplus	4,375,000	4,044,000	3,767,000
Other equity	(3,913,000)	(4,750,000)	(5,025,000)
Total stock equity	17,502,000	15,575,000	15,420,000
TOTAL LIABILITIES AND OWNERS' EQUITY	33,550,000	33,876,000	31,616,000