please i need the direct method

please provide a direct methos statement of cash flows

Sheffield Inc, a greeting card company that follows ASPE, had the following statements prepared as at December 31,2023 : Long-term loans payable \begin{tabular}{rr} 58,000 & 71,000 \\ 130,000 & 130,000 \\ shareholders'equity & $297,0602,630 \\ \hline$297,370 \\ \hline \end{tabular} Sheffield Inc. Income Statement Year Ended December 31, 2023 Additional information: Dividends on common shares in the amount of $3,000 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 $71,000. 3. Equipment with a cost of $42.000 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).)