please explain how to get the depreciation and amortization for the operating section separately,

and also need the full statement of cash flow if possible

thanks

ZBB Industries Comparative Balance Sheets December 31, 2019 and 2018 ($ in 000s) 2019 2018 Change Assets 500 190 690 Cash 600 450 150 Accounts receivable 900 525 375 50 Inventory Land 650 600 900 900 40 (310) (270) 600 2,250 Building Less: Accumulated depreciation Equipment Less: Accumulated depreciation 45 2,850 (525) 1,300 (480) 1,500 (200) Patent 2055 5.975 Liabilities Accounts payable 750 450 300 Accrued Liabilities 300 225 75 50 50 0 Taxes Payable Interest Payable Dividends Payable 15 40 25 50 0 50 75 100 (25) Short-term Debt 150 0 150 Long-Term Note Payable Shareholders' Equity 3,150 3,000 150 Common Stock 750 675 75 Paid-in capital-excess of par Retained earnings 1,740 1,500 240 7,055 5,975 ZBB Industries Income Statements For the Year Ended December 31, 2019 ($ in 000s) Revenues Sales revenue 2,645 Gain on sale of land 90 2,735 Total Revenue Expenses 600 1155 15 Cost of goods sold Operating Expenses Loss on sale of equipment Interest Expense Income Tax Expense Total Expenses 50 75 1,895 840 Net Income Other information: 1. During 2019, equipment with a cost of $300 (90% depreciated) was sold. 2 Land was purchased during the year for $275. The previous landowner was given cash and a long-term note of $150 for the entire purchase price of the land. 3. $100 of legal costs paid to defend the patent was capitalized during the year. There were no additional patents purchased during the year or no patents were disposed of during the year. Patents were properly amortized. Amortization expense and depreciation expense is included in operating expenses. 5. Additional stock was issued for cash during the year. 6. Dividends were declared during the year. From the information above, prepare a statement of cash flows (indirect method) for ZBB Industries for the year ended December 31, 2019. 7 " % 3 ZBB Industries Statement of Cash Flow For the Year Ended December 31, 2019 (S in 000s)