Based off the Income statement and balance sheet, complete the statement of cashflow (in blue) with explanations.

\begin{tabular}{lcr} \multicolumn{3}{c}{BigRockCandyMountainMiningCo.IncomeStatementsFortheYears2015and2016} \\ \hline \multicolumn{2}{c}{2016} & 2015 \\ \hline Sales & $369,300 & $354,000 \\ Cost of Goods & 285,400 & 281,800 \\ \hline Gross Profit & 83,900 & 72,200 \\ Depreciation & 26,820 & 26,360 \\ Selling \& Admin. Expense & 23,340 & 21,820 \\ Other Operating Expense & 1,080 & 1,080 \\ \hline Net Operating Income & 32,660 & 22,940 \\ Interest Expense & 7,685 & 7,505 \\ \hline Earnings Before Taxes & 24,975 & 15,435 \\ Taxes & 9,990 & 6,174 \\ \hline Net Income & $14,985 \\ \hline \multicolumn{1}{c}{ Notes: } & $9,261 \\ \hline & & \\ \hline Tax Rate & 40.00% & 40.00% \\ Shares & 52,100 & 52,100 \\ Earnings per Share & $0.29 & $0.18 \end{tabular} Big Rock Candy Mountain Mining Co. Balance Sheet For the Year Ended December 31, 2016 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