I've started but I'm not sure is its correct.

I am having so much problem using the attached information to create a statement of cash flows - direct method. I've started but I'm not sure is its correct. Please help me! The first part I didn't scan in which isa. Cash sales for the year were $210,000; sales on account totaled $240,000.b. Cost of goods sold was 50% of total sales.c. All inventory is purchased on account.(The other info is on the attached sheet to complete the cash flow statment.)Also, I started it on an excel sheet but was confused.