Balances at December 31, 2018 - Before 12/31/17 Journal Entries
Account	Name	Debit	Credit
101	Cash	408,594
105	Petty Cash	150
112	Accounts Receivable	184,550
113	Allowance for Doubtful Accounts		880
115	Notes Receivable	90,200
120	Inventory	519,671
126	Supplies	3,680
130	Prepaid Insurance	11,020
131	Prepaid Rent	25,410
135	Other Assets	145,000
140	Land	43,000
145	Buildings	306,000
146	Accum. Depr. Buildings		73,040
151	Equipment	38,900
152	Accum. Depr. Equipment		13,200
163	Trucks	78,400
164	Accum. Depr. Trucks		39,540
200	Notes Payable		15,000
201	Accounts Payable		172,600
214	FICA Taxes Payable		1,530
216	Federal Withholding Taxes Payable		1,967
218	State Withholding Taxes Payable		2,901
224	FUTA Taxes Payable		400
226	SUTA Taxes Payable		2,600
268	Notes Payable (LT Liability)		465,216
270	Bonds Payable		275,000
273	Discount on Bonds Payable	6,400
311	Common Stock		189,000
317	Paid-in Capital in Excess of Stated Value		256,400
320	Retained Earnings		362,748
330	Treasury Stock	42,610
401	Sales Revenue		5,133,356
412	Sales Returns and Allowances	14,060
414	Sales Discounts	77,281
505	Cost of Goods Sold	3,845,710
610	Advertising Expense	7,178
631	Supplies Expense	1,540
644	Freight-out	18,542
726	Salaries and Wages Expense	943,752
730	Payroll Tax Expense	83,681
732	Utilities Expense	16,669
820	Interest Revenue		3,150
905	Interest Expense	24,570
999	Income Tax Expense	72,000
Total		7,008,568	7,008,528

Final Trial Balance
101	Cash	436,794.00
105	Petty Cash	150
112	Accounts Receivable	464,550.00
113	Allowance for Doubtful Accounts		40,178.00
120	Inventory	569,671.00
126	Supplies	3,680.00
130	Prepaid Insurance	11,020.00
131	Prepaid Rent	25,410.00
135	Other Assets	145,000.00
140	Land	43,000.00
145	Buildings	306,000.00
146	Accum. Depr. Buildings		78,040.00
151	Equipment	63,900.00
152	Accum. Depr. Equipment		21,200.00
163	Trucks	60,400.00
164	Accum. Depr. Trucks		41,540.00
200	Notes Payable		15,000.00
201	Accounts Payable		357,600.00
214	FICA Taxes Payable		1,530.00
215	Income Taxes Payable		125,000.00
216	Federal Withholding Taxes Payable		1,967.00
218	State Withholding Taxes Payable		2,901.00
224	FUTA Taxes Payable		400
226	SUTA Taxes Payable		2,600.00
230	Interest Payable		23,261.00
268	Notes Payable (LT Liability)		465,216.00
270	Bonds Payable		275,000.00
273	Discount on Bonds Payable	6,400.00
311	Common Stock		189,000.00
317	Paid-in Capital in Excess of Stated Value		256,400.00
320	Retained Earnings		362,748.00
330	Treasury Stock	42,610.00
332	Dividends	50,000.00
401	Sales Revenue		5,433,396.00
412	Sales Returns and Allowances	14,060.00
414	Sales Discounts	115,459.00
505	Cost of Goods Sold	3,995,710.00
610	Advertising Expense	7,178.00
612	Bad Debt Expense	1,120.00
631	Supplies Expense	1,540.00
644	Freight-out	18,542.00
711	Depreciation Expense	23,000.00
726	Salaries and Wages Expense	943,752.00
730	Payroll Tax Expense	83,681.00
732	Utilities Expense	16,669.00
820	Interest Revenue		3,150.00
905	Interest Expense	47,831.00
921	Loss on Disposal of Plant Assets	2,000.00
999	Income Tax Expense	197,000.00
Total		7,696,127.00	7,696,127.00
Net Loss	-30,996.00

Prepare the Cash Flow Statement

Net Loss: ($30,996) 12/31/17

Use these ending balances and the financial statements you prepared to create a statement of cash flows for 2018.