this is 4th time that I post the question, please read it carefully and do it As best As possible pleaseeeeeee .

The comparative balance sheet for Carla Vista Adventures Ltd., a private company reporting under ASPE, follows: CARLA VISTA ADVENTURES LTD. Balance Sheet December 31 Assets 2017 Cash $27,520 Accounts receivable 48,640 Inventory 102,400 Prepaid expenses 7,680 Land 32,000 Equipment 172,800 Accumulated depreciation (57,600) Total assets $333,440 Liabilities and Shareholders' Equity Accounts payable $27,520 Dividends payable 4,800 Income taxes payable 1,600 Bonds payable 76,800 Common shares 132,480 Retained earnings 90,240 Total liabilities and shareholders' equity $333,440 2016 $8,064 54,400 110,080 3,200 48,000 121,600 (25,600) $319,744 $24,320 3,200 3,840 115,200 106,880 66,304 $319,744 Additional information: 1. Profit for 2017 was $44,736. 2. Bonds payable of $38,400 were retired at maturity. 3. Common shares were issued for $25,600. 4. Land was sold at a loss of $6,400. 5. No equipment was sold during 2017. 6. Net sales for the year were $433,920. 7. Cost of goods sold for the year was $281,472. 8. Operating expenses (not including depreciation expense) were $51,200. 9. Interest expense was $3,200. 10. Income tax expense was $14,912. Prepare a cash flow statement using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. - 15,000 or in parenthesis e.g. (15,000).) CARLA VISTA ADVENTURES LTD. Cash Flow Statement-Direct Method Month Ended December 31, 2017 Operating Activities Net Cash Provided by Operating Activities Cash Receipts from Customers 439680 E Net Cash Provided by Operating Activities To Suppliers 321792 For Operating Expenses 4480 X For Income Taxes 17152 X 3200 For Interest For Interest 3200 X 93056 Investing Activities 9600 Net Cash Used by Operating Activities Purchase of Equipment 51200 Sale of Land 41600 Net Cash Used by Investing Activities 25600 Financing Activities X Redemption of Bonds 38400 x Payment of Cash Dividends 19200 Cash Receipts from Customers 32000. Redemption of Bonds 38400 Payment of Cash Dividends 19200 Cash Receipts from Customers 32000 Net Cash Used by Investing Activities 19456 X X Cash, December 31 27520 Cash, December 31 8064 x 19456 Cash, December 31