I have to prepare a statement of cash flows for cookie and coffe creations using the indirect method and direct method both.

$32,219 3,250 17,897 6,300 $59,666 99,700 (9,850) 89,850 $149,516 Balance Sheet October 31, 2018 Assets Current Assets Cash Accounts receivable Inventory Prepaid Rent Property, Plant, and Equipment Equipment Accumulated depreciation equipment Total assets Liabilities and Stockholders' Equity Current Liabilities Accounts payable Income tax payable Dividends payable Salaries and wages payable Interest payable Note payable-current portion Long-term Liabilities Note payable-long-term portion Total liabilities Stockholders' Equity Paid-in capital Preferred stock, 2,800 shares issued and outstanding $14,000 Common stock, 25,930 shares issued, 25,180 outstanding 25,930 Retained earnings Total paid-in capital and retained earnings Less: Treasury stock-common (750 shares), at cost Total stockholders' equity Total liabilities and stockholders' equity $5,848 18,500 700 2,250 188 4000 $31,486 6,000 37,486 39,930 72,600 112,530 (500) 112,030 $149,516 $32,219 3,250 17,897 6,300 $59,666 99,700 (9,850) 89,850 $149,516 Balance Sheet October 31, 2018 Assets Current Assets Cash Accounts receivable Inventory Prepaid Rent Property, Plant, and Equipment Equipment Accumulated depreciation equipment Total assets Liabilities and Stockholders' Equity Current Liabilities Accounts payable Income tax payable Dividends payable Salaries and wages payable Interest payable Note payable-current portion Long-term Liabilities Note payable-long-term portion Total liabilities Stockholders' Equity Paid-in capital Preferred stock, 2,800 shares issued and outstanding $14,000 Common stock, 25,930 shares issued, 25,180 outstanding 25,930 Retained earnings Total paid-in capital and retained earnings Less: Treasury stock-common (750 shares), at cost Total stockholders' equity Total liabilities and stockholders' equity $5,848 18,500 700 2,250 188 4000 $31,486 6,000 37,486 39,930 72,600 112,530 (500) 112,030 $149,516