Groovy Limited began 2017 with $95,000 in cash. During 2017, Groovy earned net income of $300,000, and adjustments to reconcile net income to net cash provided by operations totaled $60,000, a positive amount. Investing activities used cash of $400,000, and financing activities provided cash of $70,000. Groovy ended 2017 with total assets of $250,000 and total liabilities of $110,000.
Requirement
Prepare Groovy Limited's statement of cash flows for the year ended December 31, 2017. Identify the data items that do not appear on the statement of cash flows and indicate which financial statement reports these items?