求解答一条cash flow statement

请大家帮忙用direct method and indirect method 做cash flow statement

Super Company Statement of Financial Position 31 December
2012 / 2011
Assets
Cash 3,333,150 / 1,661,850
Accounts receivable 2,081,700 / 2,180,250
Inventory 6,496,200 / 6,768,900
Prepaid expense 407,700 / 459,000
Equipment 7,080,750 / 5,400,000
Accumulated depreciation — Equipment (2,990,250) / (2,565,000)
Total assets 16,409,250 / 13,905,000
Liabilities and Owners’ Equity
Accounts payable 479,250 / 2,754,000
Short-term notes payable 405,000 / 270,000
Long-term notes payable 2,700,000 / 2,092,500
Ordinary share, $5 face value 5,602,500 / 5,400,000
Share premium -- / 1,012,500
–
Retained earnings 6,210,000 / 3,388,500
Liabilities and owners’ equity 16,409,250 / 13,905,000

Super Company Income Statement For the year ended 31 December 2012
Sales revenue
31,995,000
Cost of goods sold
16,065,000
Gross margin
15,930,000
Operating expenses:
Depreciation
1,042,200
Other operating expenses
9,796,950
Total operating expenses
10,839,150
5,090,850
Other gains and losses:
Loss on sale of equipment
56,700
Profit before tax
5,034,150
Income tax expense
495,450
Profit for the year
4,538,700

Additional information for 2012:
i Equipment costing $1,377,000, with accumulated depreciation of $616,950 was sold for $703,350; a loss of $56,700 was recognized on the sale.
ii Equipment was purchased during the year for $3,057,750, by paying $1,167,750 cash and the balance by issuing a long-term note.
iii $135,000 cash was received by signing a short-term note payable.
iv Long-term note was paid off for $1,282,500 cash.
v Cash was received by issuing 40,500 shares of ordinary shares for $30 each.
vi Cash dividends of $1,717,200 were declared and paid.

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