Make a statement of cash flow based on this information

Condensed financial data of Nash SA follow. NASH SA Comparative Statements of Financial Position December 31 Assets 2017 2016 Equipment (270,850 (242,500 Accumulated depreciation-equipment (47,750 ) (52,870 ) Long-term investments 139,630 114,670 Prepaid expenses 29,910 25,870 Inventory 111,990 102,950 Accounts receivable 91,170 32,160 Cash 100,900 47,600 Total (696,700 (512,880 Equity and Liabilities Share capital-ordinary (219,330 C174,480 Retained earnings 234,570 104,210 Bonds payable 114,670 149,210 Accounts payable 111,760 67,570 Accrued expenses payable 16,370 17,410 Total E696,700 6512,880 NASH SA Income Statement For the Year Ended December 31, 2017NASH SA Income Statement For the Year Ended December 31, 2017 Sales revenue 391,790 Gain on disposal of plant assets 3,830 400,670 Less: Cost of goods sold 134,350 Operating expenses, excluding depreciation 12,370 Depreciation expense 44,080 Income tax expense 27,180 Interest expense 4,640 222,620 Net income 178,050 Additional information: New equipment costing 80,770 was purchased for cash during the year. Old equipment having an original cost of 52,420 and accumulated depreciation of 49,200 was sold for 12,100 cash. Bonds payable matured and were paid off at face value for cash. A cash dividend of 47,690 was declared and paid during the year. P9P!" Further analysis reveals that accounts payable pertain to merchandise creditors. Prepare a statement of cash ows for Nash using the direct method. (Show amounts in the investing and nancing sections that decrease cash ow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) NASH SA Statement of Cash Flows E v V V V vV v V V V V v V V E