Can someone look at my statement of retained earnings, balance sheet, and statement of cash flows to make sure it is correct? I have a feeling it is off. Attached is the Trial Balance and Income Statement, along with the statement of retained earning,s balance sheet, and cash flows.

Chester, Inc. Trial Balances for years ending December 31, 2013, 2014 and 2015 Account Description Cash on Hand Checking Account - Operating MMKT Accounts Investments - Trading Accounts Receivable Allowance for Doubtful Accounts Other Receivables Inventory Reserve for Inventory Obsolescence Prepaid Insurance Prepaid Rent Office Supplies Land Buildings and Land Improvements Machinery, Equipment, Office Furniture Accum. Depreciation Other Noncurrent Assets Accounts Payable Wages Payable FICA Employee Withholding Medicare Withholding Federal Payroll Taxes Payable State Payroll Taxes Payable FICA Employer Withholding Medicare Employer Withholding Income Taxes Receivable/Payable Line of Credit Current Portion LT Note Payable Interest payable Bonuses payable Dividend payable Long-Term Note Payable Common Stock Paid-in Capital Retained Earnings (Beginning Balance) Dividends Sales Sales Returns Income from Investments Unrealized (Gains) and Losses - Investments Interest Income Cost of Goods Sold Administrative Wages Expense Advertising Expense Auto Expenses Bad Debt Expense Bonus Expense Depreciation Expense Freight Insurance Expense Legal and Professional Expense Maintenance Expense Miscellaneous Office Expense Payroll Tax Expense Pension/Profit-Sharing Plan Ex Phone Postal Property Tax Expense Rent or Lease Expense Research and Development Utilities Warehouse Salaries Warranty Expense Interest Expense Income Tax Expense - Federal Income Tax Expense - State Loss on Legal Settlement 2,013 $2,483 247,646 806,288 6,935,712 20,513,628 (1,578,525) 0 23,531,507 (3,765,000) 1,829,143 250,000 9,259 146,250 779,882 541,522 (205,000) 67,301 (8,934,591) (36,838) (1,648) (730) (7,541) (3,519) (1,648) (730) 0 (12,500,000) 0 0 0 (6,000,000) (10,131,250) (9,278,750) (2,773,900) 6,000,000 (307,716,148) 5,621,979 (665,079) 64,288 (255,379) 176,961,437 21,094,132 1,121,425 261,218 2,028,032 0 166,250 5,378,689 1,067,428 4,506,417 76,420 21,279 1,938,736 3,750,000 95,467 160,042 100,619 3,254,357 38,639,554 169,554 5,791,730 1,375,352 1,093,750 2,956,250 536,250 23,965,000 2014 2015 $2,459 252,858 983,161 6,850,198 56,472,091 (2,387,691) 1,400,000 75,351,471 (12,136,103) 2,830,474 9,565 131,040 698,775 3,280,589 (786,102) (19,488,866) (264,513) (9,452) (12,785) (132,256) (61,630) (9,452) (12,785) (3,205,440) (52,231,360) (677,640) (470,311) (504,000) (15,250,000) (12,762,360) (10,131,250) (9,278,750) ???? 15,250,000 (271,839,067) 12,432,247 (658,672) 85,514 (147,707) 161,029,981 18,344,399 1,161,276 235,763 5,875,403 504,000 581,102 4,749,095 1,045,085 11,037,039 96,020 27,803 1,767,149 3,696,000 57,911 87,140 110,252 1,370,273 532,425 170,765 5,848,120 1,297,104 3,373,056 14,142,240 2,503,200 - $2,511 243,892 1,205,563 6,978,923 49,042,528 (2,942,552) 1,200,000 65,990,780 (10,558,525) 2,667,722 9,182 131,040 833,775 3,280,589 (1,403,257) (12,850,648) (198,384) (7,089) (9,589) (99,192) (46,200) (7,089) (9,589) (6,011,540) (47,481,737) (721,480) (568,429) (459,000) (15,000,000) (12,040,880) ### (9,278,750) ???? 15,000,000 (288,876,206) 23,110,096 (549,387) (128,725) (142,168) 179,103,248 19,706,506 1,058,391 214,001 13,900,800 459,000 617,155 4,325,068 951,774 8,987,069 87,641 25,390 1,609,342 3,366,000 53,651 79,360 101,319 2,230,615 3,080,313 155,600 5,270,689 1,422,381 2,942,147 7,269,540 1,258,000 - Sales Less (Sales Returns) Net Sales Cost of Goods Sold Net Profit Operating Expenses Administrative Wages Expense Advertising Expense Auto Expenses Bad Debt Expense Bonus Expense Depreciation Expense Freight Expense Insurance Expense Legal and Professional Expense Maintenance Expense Miscellaneous Office Expense Payroll Tax Expense Pension/Profit-Sharing Plan Ex Phone Postal Property Tax Expense Rent or Lease Expense Research and Development Utilities Warehouse Salaries Warranty Expense Total Operating Expenses Net Opearting Income Add Other Income Income from Investments Interest Income Less Other Expenses Interest Expense Loss on Legal Settlement Net Income Before Income Tax Less: Income Tax Expenses Income Tax Expense Federal Income Tax Expense State Net Income Chester Inc Income Statement For Years Ending December 31, 2013, 2014, and 2015 2013 2014 $ (307,716,148) $ (271,839,067) 5,621,979 12,432,247 $ (302,094,169) $ (259,406,820) 176,961,437 161,029,981 $ (125,132,732) $ (98,376,839) 21,094,132 1,121,425 261,218 2,028,032 $ 166,250 5,378,689.00 1,067,428 4,506,417 76,420 21,279 1,938,736 3,750,000 95,467 160,042 100,619 3,254,357 38,639,554 169,554 5791730 1,375,352 90,996,701 34,136,031 $ 18,344,399 1,161,276 235,763 5,875,403 504,000 581,102 4,749,095 1,045,085 11,037,039 96,020 27,803 1,767,149 3,696,000 57,911 87,140 110,252 1,370,273 532,425 170,765 5,848,120 1,297,104 58,594,124 39,782,715 600,791 255,379 573,158 147,707 3,373,056 $ 1,093,750 23,965,000 9,933,451 $ 2,956,250 536,250 6,440,951 $ 37,130,524 $ 14,142,240 2,503,200 20,485,084 20485084.00 5 $ $ $ $ 2015 (288,876,206.00) 23,110,096 (265,766,110) 179,103,248 (86,662,862) 19,706,506 1,058,391 214,001 13,900,800 459,000 617,155 4,325,068 951,774 8,987,069 87,641 25,390 1,609,342 3,366,000 53,651 79,360 101,319 2,230,615 3,080,313 155,600 5,270,689 1,422,381 67,702,065 18,960,797 678,112 142,168 2,942,147 $ 16,838,930 $ 7,269,540 1,258,000 8,311,390 8311390.00 Chester, Inc. Comparative Balance Sheet for years ending December 31, 2013, 2014, and 2015 2013 2014 4,056,328.00 4,339,579.00 20,513,628.39 0.00 (1,578,524.85) 23,531,506.55 (3,765,000.00) 929,142.98 250,000.00 9,258.53 715,864 67,301 146,250 57,697,091.18 1,400,000.00 (1,387,690.92) 75,851,470.80 (12,136,103.01) 2,830,473.84 779,882 541,521 (205,000) 698,775 3,280,589 (764,692) 45,992,158 134,188,731 5,791,398 36,838 1,648 730 7,541 3,519 1,648 730 12,500,000 3,205,440 22,488,866 264,513 9,452 12,785 132,256 61,720 9,452 12,785 49,731,360 6,000,000 13,440,000 470,311 504,000 15,250,000 Total Liabilities 24,344,053 105,592,941 Owners Equity Common Stock Paid-in Capital Retained Earnings 10,131,250 9,278,750 2,238,105 10,131,250 9,278,750 9,185,791 21,648,105 45,992,158 28,595,791 134,188,732 Assets Current Assets: Cash Accounts Receivable Other Receivables Allowance for Doubtful Accounts Inventory Reserve for Inventory Obsolescence Prepaid Insurance Prepaid Rent Office Supplies Investments Other Noncurrent Assets Land Buildings and Land Improvements Machinery, Equipment, Office Furniture Accum. Depreciation Total Assets 9,564.80 2,238,634 131,040 Liabilities Current Liabilities: Taxes Payable Accounts Payable Wages Payable FICA Employee Withholding Medicare Withholding Federal Payroll Taxes Payable State Payroll Taxes Payable FICA Employer Withholding Medicare Employer Withholding Line of Credit Long term Liabilities: Current Portion Long-Term Debt Interest payable Bonuses payable Dividend payable Total Equity Total Liabilities & Owners Equity 3, 2014, and 2015 2015 4451964 49,042,528 1,200,000 (2,942,552) 65,990,780 (10,558,525) 2,667,722 9,182 2,070,736 131,040 833,775 3,280,589 (1,381,847) 114,795,391 6,011,540 13,850,648 198,384 7,089 9,589 99,192 46,290 7,089 9,589 44,177,211 12,084,720 568,429 459,000 15,000,000 92,528,771 10,131,250 9,278,750 2,856,620 22,266,620 114,795,391 Chester Inc Statement of Retained Earnings For Years Ending December 31, 2013, 2014, and 2015 Retained Earnings at December 31, 2013 Add Net Income earned in 2013 Total Minus Dividends declared in 2013 Retained Earnings at January 1, 2014 (2,773,900) 6,440,951 3,667,051 (6,000,000.00) (2,332,949) Retained Earnings at December 31, 2014 Add Net Income Earned in 2014 Total Minus Dividends Clearned in 2014 Retained Eearnings at January 2015 15,250,000 20,485,084 35,735,084 (2,332,949) 33,402,135 Retained Earnings at December 31, 2015 Add Net income Earned in 2015 Total Minus Dividends Declared in 2014 Retained Earnings at January 2016 15,000,000 8,311,390 23,311,390 33,402,135 56,713,525 Chester, Inc. Comparative Statement of Cash Flows for years ending December 31 2014, and 2 Cash flows from operating activities Net Income Adjustments to reconcile net income Depreciation Expense (Increase)/Decrease in Prepaid Expenses (Increase)/decrease in Accounts Receivable (Increase)/decrease in other receivables (Increase)/decrease in Inventory (Increase)/Decrease in Prepaid Rent (Increase)/Decrease in Office Supplies (Decrease)/Increase inTaxes Payable (Decrease)/Increase in Accounts Payable (Decrease)/Increase in Wages Payable (Decrease)/Increase in FICA Employee With (Decrease)/Increase in Medicare Withholdin (Decrease)/Increase in Federal Payroll Tax (Decrease)/Icrease inState Payroll Taxes P (Decrease)/Increase in FICA Employer With (Decrease)/Increase in Medicare Employer (Decrease)/Increase in Bonus Payable (Decrease)/Increase in Interest Payable (Decrease)/Increase in Line of Credit 2014 20,485,084 581,012 -1,901,331 -37,374,297 -1,400,000 -43,948,861 250,000 -306 3,205,440 16,697,468 227,675 7,804 12,055 124,715 58,200 7,804 12,055 504,000 470,311 37,231,360 Net Cash used by operating activities -25,234,896 617155 162,752 10,209,424 200,000 8,283,113 0 383 2,806,100 -8,638,219 -66,128 -2,363 -3,196 -33,064 -15,430 -2,363 -3,196 -45,000 98,118 -5,554,149 -4,749,812 Cash flor from investing activities Purchase of Investments Sale/(Purchase) of Land Purchase equipment Net cash used by investing activities -1,522,770 163,619 -2,739,067 Cash flows from financing activities Raising of Long Term debt Payment of cash dividend Net cash provided by financing activities 13,440,000 -6,000,000 167,898 -135,000 -4,098,218 Net Increase in Cash Cash at beginning of year Cash at the end of year Difference due to dep. Figure Information for investments is not clear. These have reduced without sale. Depreciation on equipment differ in Income statement and increas in dep. Dep as per Horizontal Analysis -1,355,280 -15,250,000 7,440,000 -1,408,030 4,056,328 2,648,298 4339579 -1,691,281 559,692 Dep as per Income Statement Difference 581012 21,320 ember 31 2014, and 2015 2015 8,311,390 8,013,936 16,325,326 32,898 -16,605,280 -247,056 4,339,579 4,092,523 4,451,964 -359,441 Due to rounding