Starz Inc. uses the direct method to prepare its statement of cash flows. The following comparative statement of financial position for 2021 and 2022 were presented: Additional Information: 1. The Accumulated Depreciation account has been credited only for the depreciation expense for the period. 2. The Retained Earnings account has been charged for dividends of $138000 and credited for the net income for the year. The statement of profit or loss for 2022 was as follows: Required: a) Complete the 'Necessary Workings' schedule below. Note: - The applicable figures being used in the workings must be listed in the fields in the respective column, in strict descending order For example, $10000$7000+$2500 OR $32000$11000$6000. - If a field provided under the column is not required in the workings, place zero in the field. Do not leave any fields in the columns blank. b) Prepare a statement of cash flows (direct method) for Starz Inc. for the year ended December 31, 2022