please prepare statement of cash flows using the dorect method THANK YOU

The comparative unclassified statement of financial position for Blossom Ltd. follows: Additional information pertaining to 2021: 1. Net income was $106,000. 2. Saleswere $970,000. 3. Cost of goods sold was $750,000. 4. Operating expenses were $40,000, exclusive of depreciation expense. 5. Depreciation expense was $47,000. 6. Interest expense was $12,000. 7. Income tax expense was $20,000. 8. Long-term investments were sold at a gain of $5,000. 9. No equipment was sold during the year. 10. $57,000 of the bank loan was repaid during the year. 11. Common shares were issued for $45,000. Prepare a statement of cash flows using the direct method