I am given the balance sheet and additional information. I need to prepare a Cashflow using the direct method.

I get confused when it comes to all the other items that fall under Cash paid to suppliers and employees as I know Admin and other expenses, loss/gain on sale of equipment etc have to either be subtracted or added.
Please help me in understanding the correct logic

so if you don't know which items are non cash you have a problem of having to hit the books before you tackle this problem. the logic is you put down your computer and open the book at page 1