Please create the Cash Flows from Operating Activities - DIRECT METHOD

River Cruises Supply Company Income Statement For the year Ended June 30, 2015 Sales Cost of goods sold Gross margin Operating expenses: $2,990,000 1,226,000 1,764,000 S 22,000 1,550,000 Depreciation expense Other expenses Total operating expenses Income from operations Other gains-(losses) $1,572,000 192,000 Loss on the sale of investments Income before taxes Income tax expense Net income 2,000 190,000 45,640 S 144,360