Cash flow problem

S company

Dec 31 2016

Dec 31 2015

Cash

17900

14000

Account Receivable

76700

60000

Inventory

37700

52200

Prepaid expenses

1700

3900

Land

69100

22100

Equipment

82100

59300

Acc dep equipment

(20000)

(10000)

265200

201500

Account payable

35500

31300

Salary payable

30000

21100

Accrued liability

22800

24100

Not payable

52000

38000

Common stock

88200

64000

Retained Earning

36700

23000

265200

201500

Net income

25700

dividends

12000

There were no disposition of assets

Prepare a statement of cash flows for the year ended 12/31/16.

Please view problem in the attachment.

Cash flow problem S company Cash Account Receivable Inventory Prepaid expenses Land Equipment Acc dep equipment Dec 31 2016 17900 76700 37700 1700 69100 82100 (20000) 265200 Dec 31 2015 14000 60000 52200 3900 22100 59300 (10000) 201500 Account payable Salary payable Accrued liability 35500 30000 22800 31300 21100 24100 Not payable 52000 38000 Common stock Retained Earning 88200 36700 64000 23000 265200 201500 Net income dividends There were no disposition of assets Prepare a statement of cash flows for the year ended 12/31/16. 25700 12000