Given the Following Selected Information,prepare a Schedule Showing Net Cash

Given the following selected information,prepare a schedule showing net cash flows from operating activities for the year ended July 31,2010 using the direct format:
$$\begin{array} { l r r } \text { Accourts Receivable } & \frac { \text { July } 31,2010 } { } & \text { July 31,2009 } \\\text { Irventory } & 32,000 & \$ 39,000 \\\text { Prepaid Insurarnce } & 145,000 & 127,000 \\\text { Accourts Payable } & 9,000 & 5,000 \\\text { Wages Payble } & 21,000 & 26,000 \\\text { Sales } & 13,000 & 11,000 \\\text { Cost of Goods Sold } & 382,000 & \\\text { Irsurarce Experse } & 237,000 \\\text { Wages Expense } & 16,000 \\\text { Irterest Experse } & 74,000 \\\text { Dividend Reverue } & 8,000 & \\& 25,000 &\end{array}$$