33. Prepare a cash flow statement for ABC Corporation using the direct method based on the following data:

Category	Amount ($)
Cash from Operations	$150,000
Cash from Investing	($50,000)
Cash from Financing	$20,000
Net Change in Cash	$120,000
Beginning Cash Balance	$50,000

Requirements:

• Present the cash flow statement in a detailed table format.
• Discuss the significance of each section of the cash flow statement.
• Analyze the cash flow trends and liquidity position of the company.