1. Consider the following summary of Summer Breeze Corporations financial statements.

Summer Breeze Corporation Balance Sheets

December 31, 2015 and 2014

Assets	2015	2014
Cash	$ 2,000	$ 1,500
Marketable securities	2,400	1,800
Account receivable	2,200	2,000
Inventories	3,000	2,900
Total current assets	9,600	8,200
Gross fixed assets	30,900	29,500
Less: Accumulated depreciation	16,300	14,700
Net fixed assets	14,600	14,800
Total assets	24,200	23,000
Liabilities and stockholders equity
Account payable	1,700	1,600
Note payable	3,400	2,800
Accruals	100	200
Total current liabilities	5,200	4,600
Long term debt	5,000	5,000
Total liabilities	10,200	9,600
Common stock	10,000	10,000
Retained earnings	4,000	3,400
Total stockholders equity	14,000	13,400
Total liabilities and equity	24,200	23,000

Summer Breeze Corporation Income Statement Data (2015)

Depreciation expense$ 1,800

Earning before interest and taxes (EBIT) 2,900

Interest expenses 397

Net profit after taxes 1,600

Tax rate 40%

Question

Prepare cash flow statement for the year ended 31 December 2015

please wrote the equation if use and show with excel if possible