Can someone help me with the statement of cash flow using the current and last years ledgers? This is for a practice exam for the finals

Statement of Cash Flows 1 Cash ows from operating activities: . J J 2 Net Income $199,540.00 3 Adjustments to reconcile net income to net cash flow from operating activities: . . J 4 Depreciation . . J 5 6am on sale of Investments 6 Changes in current operating assets and liabilities: . . J 3' Increase In accounts recerable . . . J 8 Increase In InventorIes . J 9 Increase In accounts payable . J 10 Decrease In accrued expenses payable 11 net cash flow from operating expenses 12 13 Cash ows from investing activities: _ . J 14 Cash recered from sale of Investments J 15 Less : Cash paid for purchase of land 16 Less : Cash paid for purchase of equipment 17 net cash flow used for investing activities 18 19 Cash flows from financing activities :" 20 Cash received from sale of common stock 21 Less cash paid for dividends 2} net cash flow from financing activities 23 3\\ Increase in cash 24 Cash at the beginning of the year 5\\ Cash at the end of the yearDec. 31, 2016 Dec. 31, 2015 2 Assets Cash $625, 760.00 $585, 920. 00 \\Accounts receivable ( net ) 227, 840.00 208, 960. 00 Inventories 641, 760.00 617 , 120.00 Investments 0. 00 240, 000. 00 Land 328, 000.00 0. 00 8 \\Equipment 705, 120. 00 553, 120. 00 \\Accumulated depreciation - equipment* ( 166, 400.00) ( 148,000.00 ) 10 Total assets $2, 362, 080.00 $2, 057, 120.00 1 1 Liabilities and Stockholders" Equity* 12| Accounts payable ( merchandise creditors )* $ 424, 480.00 $404, 960. 00 13| Accrued expenses payable ( operating expenses) 42, 240. 00 52, 640. 00 14| Dividends payable* 24, 000. 00 19, 200. 00 15| Common stock , $ 4 par 150, 000. 00 100, 000. 0016 Paid-in capital: Excess of issue price over parcommon stock 412,500.00 280,000.00 1? Retained earnings 1,303,860.00 1,200,320.00 18 Total liabilities and stockholders' equity $2,362,080.00 $2,057,120.00 Additional data obtained from an examination of the accounts in the ledger for 2016 are as follows: The investments were sold for $230,000 cash. Equipment and land were acquired for cash. . There were no disposals of equipment during the year. . The common stock was issued for cash. There was a $199,540 credit to Retained Earnings for net income. rug-nonpay- There was a $96,000 debit to Retained Earnings for cash dividends declared