NEED HELP ASAP

Ponder Ltd. reported the following comparative balance sheet information as at December 31. 2019 2018 Current assets Cash and cash equivalents $ 55,700 $16,600 Account receivables 62,100 45,000 Inventories 98,300 90,900 Prepaid expenses 4,700 8,200 Land 16,100 23,000 Equipment, net 104,900 94,200 Total Assets $341,800 $277,900 Current liabilities Account payables Salaries payable Income taxes payable Deferred Revenues $55,700 7,100 1,400 11,000 $33,600 20,400 900 17,100 Non-current liabilities Note payable, due 2022 57,000 65,000 Shareholders' equity Common shares Retained earnings Total Liabilities and Shareholders' Equity 135,000 74,600 $341,800 129,000 11,900 $277,900 Ponder also provided the following income statement information for year 2019. $ $ S 431,700 165,200 266,500 Sales Revenue Cost of sales Gross Profit Expenses Salary expense Depreciation expense Other operating expenses Loss on sale of land Net Operating Income Interest expense Income before taxes Income tax expense Profit $ S $ $ S $ S $ S 86,200 14,30R 49.7007 2,900 113,400 2,600 110,500 9,000 101,800 Additional information for 2019 New equipment was purchased for $27,000 cash. Required 1. Prepare in proper form and style a COMPLETE Statement of Cash Flows for the year ended December 31, 2019. Use the indirect method for the operation activity