prepare cash flow statement as per direct method?

Use the following information and prepare a Cashflow statement using direct and indirect methods: Amount (Rs) 20X2 20X1 Cash 4,000 14,000 Accounts Receivable 25,000 32,500 5,000 7,000 Prepaid Insurance Inventory 37,000 34,000 Fixed Assets 3,16,000 2,70,000 Accumulated Depreciation Total Assets (45,000) 3,42.000 (30,000) 3,27,500 Accounts Payable Wages Payable Debentures Equity Shares Retained Earnings Total Liabilities & Equity 16,000 7,000 1,60,000 84,000 60,500 3,27,500 18,000 4,000 1,73,000 88,000 59,000 3,42,000 20X2 2,00,000 (1,23,000) (15,000) (11,000) (50,000) 1,000 Sales Cost of Goods Sold Depreciation Insurance Expense Wages Net Profit During the financial year 20X2 company ABC Ltd. declared and paid dividends of Rs 2,500. During 20x2, ABC Ltd. paid Rs 46,000 in cash to acquire new fixed assets. The accounts payable was used only for inventory. No debt was retired during 20x2