create a cash flow statement

Caloocan Lumber Yard Co Balance Sheet: December 31 (millions of dollars) 10 12 2016 2017 2016 2017 14 Cash 15 Accounts Receivable 16 Inventory 7 Net, fixed assets 2.5 Accounts Payable Notes Payable Accrued Wages Accrued Taxes Long-term Debt Common Stock Retained Earnings 4 3.5 6 20 31.5 5 2.5 1.5 2.5 7.5 19 35 1.5 10 Total Assets 10 10 7.5 31.5 Total Liabilities and Net Worth 35 Caloocan Lumber Yard Co. Income Statement: December 31 (millions of dollars) 50 0 Sales 25 7.5 1.5 Cost of Goods Sold 2 Selling and Administrative Expenses 3 Depreciation 4 Interest 5 Income before Tax 6 Taxes 7 Net Income 1 35 15 5.25 9.75