prepare the statement of cash flow using the direct method

Selected information from Oriole Ltd.'s statement of financial position and statement of income is as follows: Oriole Ltd. Statement of Financial Position (partial) December 31 2024 2023 Current assets Accounts receivable $7,800 $12,200 Inventory 6,000 4,700 Prepaid expenses 3,200 2,100 Current liabilities Accounts payable $4,400 $2,100 Income tax payable 1,300 500 Property tax payable 2,100 1,100 Bank loan payable-current portion 5,000 9,200