please help me to prepare direct method cash flow statement

Blue Inc., a greeting card company that follows ASPE, had the following statements prepared as at December 31 , 2023: Common shares \begin{tabular}{rr} 130,000 & 130,000 \\ 42,330 & 36,000 \\ \hline$302,790 & $307,530 \\ \hline \hline \end{tabular} Blue Inc. Income Statement Year Ended December 31, 2023 Sales revenue $346,135 Cost of goods sold Gross margin 181,135165,000 Operating expenses Operating income 61,135120,000 Interest expense $11,800 Impairment loss-goodwill 38,000 Gain on disposal of equipment Income before income tax 13,735(2,400) Income tax expense Net income 4,1059,630 Additional information: Dividends on common shares in the amount of $3,300 were declared and paid during 2023. Dividends paid are treated as 1. financing activities. 2. Depreciation expense is included in operating expenses, as is salaries and wages expense of $70,000. 3. Equipment with a cost of $24,000 that was 70% depreciated was sold during 2023. Prepare a statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a negative sign e.g. -10,000 or in parenthesis e.g. (10,000).)