Based off of the given data, please complete the cash flow statement with the equations.

Paste the data AS VALUES into the yellow cells below Big Rock Candy Mountain Mining Co. Income Statements For the Years 2015 and 2016 \begin{tabular}{|c|c|c|} \hline & 2016 & 2015 \\ \hline Sales & $369,300 & $354,000 \\ \hline Cost of Goods & 285,400 & 281,800 \\ \hline Gross Profit & 83,900 & 72,200 \\ \hline Depreciation & 26,820 & 26,360 \\ \hline Selling \& Admin. Expense & 23,340 & 21,820 \\ \hline Other Operating Expense & 1,080 & 1,080 \\ \hline Net Operating Income & 32,660 & 22,940 \\ \hline Interest Expense & 7,685 & 7,505 \\ \hline Earnings Before Taxes & 24,975 & 15,435 \\ \hline Taxes & 9,990 & 6,174 \\ \hline Net Income & $14,985 & $9,261 \\ \hline Notes: & & \\ \hline Tax Rate & 40.00% & 40.00% \\ \hline Shares & 52,100 & 52,100 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{BigRockCandyMountainMiningCo.BalanceSheetFortheYearEndedDecember31,2016} \\ \hline & 2016 & 2015 \\ \hline \multicolumn{3}{|l|}{ Assets } \\ \hline Cash & $14,714 & $10,300 \\ \hline Marketable Securities & $1,841 & $550 \\ \hline Accounts Receivable & $41,090 & $42,100 \\ \hline Inventory & $46,910 & $48,490 \\ \hline Total Current Assets & $104,555 & $101,440 \\ \hline Gross Fixed Assets & $388,000 & $352,600 \\ \hline Accumulated Depreciation & $78,020 & $51,200 \\ \hline Net Plant \& Equipment & $309,980 & $301,400 \\ \hline Total Assets & $414,535 & $402,840 \\ \hline \multicolumn{3}{|l|}{ Liabilities \& Owner's Equity } \\ \hline Accounts Payable & $35,200 & $32,700 \\ \hline Accrued Expenses & $2,850 & $2,740 \\ \hline Total Current Liabilities & $38,050 & $35,440 \\ \hline Long-term Debt & $152,700 & $158,600 \\ \hline Total Liabilities & $190,750 & $194,040 \\ \hline Common Stock ( $1.00 par) & $52,100 & $52,100 \\ \hline Additional Paid-in-Capital & $121,500 & $121,500 \\ \hline \multirow{4}{*}{RetainedEarningsTotalOwnersEquityTotalLiab.&OwnersEquity} & $50,185 & $35,200 \\ \hline & $223,785 & $208,800 \\ \hline & $414,535 & $402,840 \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Create a common-size statement of cash flows for 2016 that can be switched between using sales and the 2015 cash balance in the denominator. You will use the choose function to do this. \begin{tabular}{|l|r|} \hline & \\ \hline Denominator & 1 \\ \hline \end{tabular} Big Rock Candy Mountain Mining Co. Statement of Cash Flows For the Year Ended December 31, 2016 Cash Flows from Operations Net Income Depreciation Expense Change in Marketable Securities Change in Accounts Receivable Change in Inventory Change in Accounts Payable Change in Accrued Expenses Total Cash Flows from Operations Cash Flows from Investing Change in Gross Fixed Assets Total Cash Flows from Investing Cash Flows from Financing Change in Long-term Debt Change in Common Stock (\$2 par) Change in Additional Paid-in-Capital Total Cash Flows from Financing Net Change in Cash Balance \begin{tabular}{|l|l|} \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}