Please prepare cash flow statement using the direct method. Please show work in excel. Thanks..

Presented below are the 2021 income slatement and comparative balance sheets for Santana Industries. Additional information for the 2021 fiscal year (\$ in thousands): 1. Cash dividends of $1,200 were declared and paid 2. Equipment costing $4,400 was purchased with cash. 3. Equipment with a book value of $700 (cost of $1,900 less accumulated depreciation of $1,200 ) was sald for $700. 4. Depreclation of \$1,600 is included in operaling expenses