Please make the statement of cash flows using direct and indirect method.

Income Statement for the year ended 30 November 201 1 $6 800 000 Sales revenue Cost of sales Beginning inventory $2 000 000 Purchases 4 300 000 Goods available for sale 6 300 000 Ending inventory 1 400 000 Cost of sales 4 900 000 Gross profit 1 900 000 Expenses Selling expenses 450 000 Administrative expenses 600 000 1 050 000 Profit $ 850 000 Additional information: 1. Accounts receivable decreased $230 000 during the year. 2. Prepaid expenses increased $150000 during the year. 3. Accounts payable to suppliers of inventory decreased $200 000 during the year. 4. Accrued expenses payable decreased $100 090 during the year. 5. Administrative expenses include depreciation expense of $90 000