Please answer fully direct method

Instructions Prepare a statement of cash flows for Cheng Inc. using the direct method P17-11A The comparative balance sheets for Rothlisberger Company as of December are presented below. ROTHLISBERGER COMPANY Comparative Balance Sheets December 31 2017 2016 Assets Cash Accounts receivable Inventory Prepaid expenses Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment $45,000 81,000 41,000 151,450 15,280 105,000 200,000 (60,000) 221,000 (45,000) $709,730 62,000 142,000 21,000 130,000 200,000 (40,000) 155,000 (35,000) $680,000 Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock, $1 par Retained earnings 47,730 260,000 200,000 202,000 $709,730 $ 40,000 300,000 160,000 180,000 $680,000 Total dditional information: 1. Operating expenses include depreciation expense of $42,000 and charges from pr expenses of $5,720. 2. Land was sol for cash at book value 3. Cash dividends of $20,000 were paid. 4. Net income for 2017 was $42,000