Answer: Â
Direct Method
     Operting Activities
$1,390 Cash Collected from Services
-$7,864 Cash to rent Equipment
-$0,864 Cash to repair facilities
$24,285 Â Collected from customers Â
    Financing Activities
-$0,150 Â Repaid Long Term Â
$16,797 Â Net Cash Â
Explanation:
These others activities are not included because doesn't inclulde movements of cash.
(2) Purchased new equipment costing $3,434; signed a long-term note.