find missinng links and explain why please

thats all the information i have on this. The instructions said to find 4 missing links and to explain in notes

Dec 31, 2014 $703,892 125,500 26,950 (188,643) cm Corporation Statement of Cash Flows (Indirect method) For years End Lash flows from operating activities Dec 31, 2017 Net income lloss) $681,673 Adjustments to reconcile net income to Net cash provided from operating activities. Depriciation + amortization Net (gain) loss on assets (Increase) decrease in accounts receivable (334,226) Increase (decrease) in allowance for doubtful accounts (13) (Increase) decrease in inventory (424,700) (Increase) decrease in prepaid expenses (3,933) (Increase) decrease in other current assets (11,451) Increase (decease) in accounts payable 853,448 Increase (decizease) in un earned revenue 132,220 Increase (decrease) in interest payable (1,400) Increase (decrease) in wages & payroll taxes payabu (31, 753) Therease (decrease in inune taxes payabu XXX (7,564) (125,360) (14, 650) 4,612 263,400 46,820 3,4526 (5,478) (278,950) 178,692 (149,907) Total adjustments 553,985 net cash (used) provided by operating activites 860,365 (274,300) Cash flows from investing activities (Purchase) of fixed assets (Purchase) of intangibles (Purchase) of investments net Cash (used) provided by investing activities (460,087) (455,200) (40,036) 1955, 223) (12,650) (286,950) Cash flows from financing activities 1 Proceeds from long-term liabilitles 309,995 Dividends Paid XxX Net cash (used) provided by financing activities 309,975 (32,000) (32,000) Net increase (decrease) in cash & cash equivalents XXX 235,035 Cash & Cash esas equivalents at the beginning of period 120,670 (114,365) $120, 670 Cash & cash equivalents at the end of the periool HIJ Adjusted Balance 12/01/19 LM NOP 12/31/19 Closing JS Post Closing TB 1201/19 1 General Ledger Account Name 2 Balance Sheet Accounts 3 Cash and cash equivalents Unadj. Balance 12/31/10 Crede 72.337 12/31/19 Adjusting Es Debt J Credit De 72 137 5 Accounts Recev 910.680 910 60 7 Alowance for doubtful accounts 14,962 9 Inventory 1,272,160 1,272,160 22.774 11 Prepaid expenses 22774 13 Omer Ourent Assets 15 Building 874418 874,418 336,983 348.791 17 Equipment and furniture 10 Land 21 Acou Depp 336.969 140.00 25 Good 307,740 MOT740 253,000 Other intangible assets 250.000 29 Accounts Payable 1.100 1.10. 31 Dividends 6.100 ir payt 5,100 205,720 Une med revenue Weges payable 01350 19 Payroles payable 41 Income 43 Long term lates 588.500 565,500 $20.000 45 Common Stock E7 Padatomon stock 105.000 49 Treasury So tri2019 Notes balance sheet cashows A nd Closing Eris + mettrained Ready 49 Treasury Stock 400,000 400.000 51 Retained Eatings 530,000 530,000 53 Dividends 55 Net Income (Loss) 681.873 681,673 5,046,032 5,046.032 5,046 032 5,048,032 58 Income Statement Accounts Se Gross product sales revenue 2.293 340 9.293,348 61 Service revenue 1,158.785 1.158.785 63 Product sales returns 162.400 162.400 65 Product sales discounts 260,662 289.662 67 Product cost of goods sold 5.384.500 69 Service cost of goods sold 570,811 570,811 71 Advertising 163.87O 163,870 73 Beddett expense 84 500 75 Depreciation and amortization 64,500 21,470 150,781 77 Dues and subscriptions 21 470 150,781 79 Equipment expense 81 Gerloss on disposal 83 Income tax expense BS Insurance 80,144 20144 87 Interest expense 45.200 45200 89 Investment income 91 Legal and accounting fees 106.850 106,650 93 Miscellaneous 9.048 2018 95 Chce pense 220,114 220 114 trab2019 balancesheet comes retained with lows AJE's and Closing Erines Notes H126 X fx E co 48 F G U L M N o nous 95 Office expense 220,114 220.114 97 Payroll taxes 136,975 136,975 99 Property taxes 104.570 104570 101 Repair and maintenance 42028 2020 470.580 470,680 103 Research and development 104 105 Telephone 20,085 20.065 105 107 Travel and entertainment 38,391 38,391 100 47 049 47,049 109 Uuties 110 111 Wages 112 113 Wages Officers 964670 164,670 710,000 710,000 115 Net (Income) Loss (601,673) 116 9,783,688 (601673 _9,783,688 8,783,6888,783,683 CM Corporation Balance Sheet December 31, 2019 December 31, 2018 Assets 0 Current assets Cash and cash equivalents Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Other current assets Total current assets $72,337 910,680 (84,962) 1,272,160 22,774 16,063 $120,670 576,454 (84,975) 847,460 18,841 4,612 2 3 4 2,209,052 0.57 1,483,062 0.65 7 Property, plant and equipment 8 Accumulated depreciation Net fixed assets 1,560,192 (656,465) 1,100,105 (591,965) 903,727 0.23 508,140 0.22 1 Other Assets 2 Investments Goodwill 14 Other intangible assets 140,186 397,740 253,900 100,150 87,740 108,700 791,826 0.20 296,590 0.13 ch in Total assets $3,904,605 1.00 $2,287,792 1.00 o Liabilities and Stockholders' Equity $1,169,343 2 Current liabilities 3 Accounts payable 4 Dividends payable 5 Uneamed revenue 6 Interest payable 7 Wages payable 8 Payroll taxes payable 9 Income taxes payable 205,720 5,100 81,350 8,850 $315,395 48,000 73,500 6,500 112,920 9,033 279,850 0 . H KL 279,850 0.38 845,198 0.37 0.15 278,525 0.12 B D 39 Income taxes payable Total current liabilities 1,470,363 41 "these accounts could be combined as one line called accrued liabilities 42 Long-term liabilities 588,500 43 44 Stockholders' equity 45 Contributed capital 46 Common stock, $2 par value (4,000,000 shares 47 authorized),460,000 shares issued of which 440,000 shares 48 are outstanding 920,000 49 Paid-in capital common stock 105,000 50 Total contributed capital 1,025,000 51 52 Accumulated other comprehensive income 53 Retained earnings 1,220,742 920,000 105,000 1,025,000 539,069 Less common stock in treasury, at cost Total stockholders' equity (400,000) (400,000) 1,845,742 0.47 1,164,069 0.51 Total liabilities and stockholders' equity $3,904,605 1.00 $2,287,792 1.00 KO CM Corporation Income Statement For the Years Ended December 31, 2019 December 31, 2018 $8,861,284 1,158,785 $8,984,852 975,860 $10,020,069 $9,960,712 8 Revenue 9 Net product sales revenue 10 Service revenue 11 Total revenue 12 Cost of goods sold 13 Products 14 Services 15 Total cost of goods sold 16 Gross profit 5,384,590 570,811 5,356,018 445,637 5.955,401 4,064,668 0.41 5,801,655 4,159,057 0.42 18 Operating expenses 19 Advertising 20 Bad debt expense Depreciation and amortization 22 Dues and subscriptions 23 Equipment expenses 24 Insurance 25 Legal and accounting fees 26 Miscellaneous 27 Office expense 28 Payroll taxes Property taxes 30 Repair and maintenance Research and development 32 Telephone 33 Travel and entertainment 34 Utilities 35 Wages - Employees 36 Wages - Officers Total operating expenses 163,870 0 64,500 21,470 150,781 80,144 106,650 9,048 220,114 136,975 104,570 42,028 470,680 20,085 38,391 47,049 964,670 710,000 123,869 28,640 125,500 19,730 64,781 90,144 87,650 12,010 214,138 131,170 93,400 37,543 278,000 21,085 60,402 37,876 954,688 650,000 31 Res 3,351,025 0.33 3,030,626 0.30 39 Income (loss) from operations 713,643 0.07 1,128,431 0.11 41 Other income and expense) 42 Interest expense 43 Gain (loss) on disposal of assets (45.200) (45,200) 0 (27,800) (26,950) Gain (loss) on disposal of assets Investment income Total other income (expense) (26,950) 9,230 13,230 (31,970) (45,520) 681,673 Income (loss) before income taxes Income tax expense) benefit 1,082,911 (379,019) Net income (loss) $681,673 0.07 $703,892 0.07 CM Corporation Statement of Retained Earnings For the Years Ended O AWN December 31, 2019 December 31, 2018 8 Beginning balance $539,069 ($116,823) 10 Net income (loss) 681,673 703,892 12. Dividends (48,000) 14 Ending balance $1,220,742 $539,069 Dec 31, 2014 $703,892 125,500 26,950 (188,643) cm Corporation Statement of Cash Flows (Indirect method) For years End Lash flows from operating activities Dec 31, 2017 Net income lloss) $681,673 Adjustments to reconcile net income to Net cash provided from operating activities. Depriciation + amortization Net (gain) loss on assets (Increase) decrease in accounts receivable (334,226) Increase (decrease) in allowance for doubtful accounts (13) (Increase) decrease in inventory (424,700) (Increase) decrease in prepaid expenses (3,933) (Increase) decrease in other current assets (11,451) Increase (decease) in accounts payable 853,448 Increase (decizease) in un earned revenue 132,220 Increase (decrease) in interest payable (1,400) Increase (decrease) in wages & payroll taxes payabu (31, 753) Therease (decrease in inune taxes payabu XXX (7,564) (125,360) (14, 650) 4,612 263,400 46,820 3,4526 (5,478) (278,950) 178,692 (149,907) Total adjustments 553,985 net cash (used) provided by operating activites 860,365 (274,300) Cash flows from investing activities (Purchase) of fixed assets (Purchase) of intangibles (Purchase) of investments net Cash (used) provided by investing activities (460,087) (455,200) (40,036) 1955, 223) (12,650) (286,950) Cash flows from financing activities 1 Proceeds from long-term liabilitles 309,995 Dividends Paid XxX Net cash (used) provided by financing activities 309,975 (32,000) (32,000) Net increase (decrease) in cash & cash equivalents XXX 235,035 Cash & Cash esas equivalents at the beginning of period 120,670 (114,365) $120, 670 Cash & cash equivalents at the end of the periool HIJ Adjusted Balance 12/01/19 LM NOP 12/31/19 Closing JS Post Closing TB 1201/19 1 General Ledger Account Name 2 Balance Sheet Accounts 3 Cash and cash equivalents Unadj. Balance 12/31/10 Crede 72.337 12/31/19 Adjusting Es Debt J Credit De 72 137 5 Accounts Recev 910.680 910 60 7 Alowance for doubtful accounts 14,962 9 Inventory 1,272,160 1,272,160 22.774 11 Prepaid expenses 22774 13 Omer Ourent Assets 15 Building 874418 874,418 336,983 348.791 17 Equipment and furniture 10 Land 21 Acou Depp 336.969 140.00 25 Good 307,740 MOT740 253,000 Other intangible assets 250.000 29 Accounts Payable 1.100 1.10. 31 Dividends 6.100 ir payt 5,100 205,720 Une med revenue Weges payable 01350 19 Payroles payable 41 Income 43 Long term lates 588.500 565,500 $20.000 45 Common Stock E7 Padatomon stock 105.000 49 Treasury So tri2019 Notes balance sheet cashows A nd Closing Eris + mettrained Ready 49 Treasury Stock 400,000 400.000 51 Retained Eatings 530,000 530,000 53 Dividends 55 Net Income (Loss) 681.873 681,673 5,046,032 5,046.032 5,046 032 5,048,032 58 Income Statement Accounts Se Gross product sales revenue 2.293 340 9.293,348 61 Service revenue 1,158.785 1.158.785 63 Product sales returns 162.400 162.400 65 Product sales discounts 260,662 289.662 67 Product cost of goods sold 5.384.500 69 Service cost of goods sold 570,811 570,811 71 Advertising 163.87O 163,870 73 Beddett expense 84 500 75 Depreciation and amortization 64,500 21,470 150,781 77 Dues and subscriptions 21 470 150,781 79 Equipment expense 81 Gerloss on disposal 83 Income tax expense BS Insurance 80,144 20144 87 Interest expense 45.200 45200 89 Investment income 91 Legal and accounting fees 106.850 106,650 93 Miscellaneous 9.048 2018 95 Chce pense 220,114 220 114 trab2019 balancesheet comes retained with lows AJE's and Closing Erines Notes H126 X fx E co 48 F G U L M N o nous 95 Office expense 220,114 220.114 97 Payroll taxes 136,975 136,975 99 Property taxes 104.570 104570 101 Repair and maintenance 42028 2020 470.580 470,680 103 Research and development 104 105 Telephone 20,085 20.065 105 107 Travel and entertainment 38,391 38,391 100 47 049 47,049 109 Uuties 110 111 Wages 112 113 Wages Officers 964670 164,670 710,000 710,000 115 Net (Income) Loss (601,673) 116 9,783,688 (601673 _9,783,688 8,783,6888,783,683 CM Corporation Balance Sheet December 31, 2019 December 31, 2018 Assets 0 Current assets Cash and cash equivalents Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Other current assets Total current assets $72,337 910,680 (84,962) 1,272,160 22,774 16,063 $120,670 576,454 (84,975) 847,460 18,841 4,612 2 3 4 2,209,052 0.57 1,483,062 0.65 7 Property, plant and equipment 8 Accumulated depreciation Net fixed assets 1,560,192 (656,465) 1,100,105 (591,965) 903,727 0.23 508,140 0.22 1 Other Assets 2 Investments Goodwill 14 Other intangible assets 140,186 397,740 253,900 100,150 87,740 108,700 791,826 0.20 296,590 0.13 ch in Total assets $3,904,605 1.00 $2,287,792 1.00 o Liabilities and Stockholders' Equity $1,169,343 2 Current liabilities 3 Accounts payable 4 Dividends payable 5 Uneamed revenue 6 Interest payable 7 Wages payable 8 Payroll taxes payable 9 Income taxes payable 205,720 5,100 81,350 8,850 $315,395 48,000 73,500 6,500 112,920 9,033 279,850 0 . H KL 279,850 0.38 845,198 0.37 0.15 278,525 0.12 B D 39 Income taxes payable Total current liabilities 1,470,363 41 "these accounts could be combined as one line called accrued liabilities 42 Long-term liabilities 588,500 43 44 Stockholders' equity 45 Contributed capital 46 Common stock, $2 par value (4,000,000 shares 47 authorized),460,000 shares issued of which 440,000 shares 48 are outstanding 920,000 49 Paid-in capital common stock 105,000 50 Total contributed capital 1,025,000 51 52 Accumulated other comprehensive income 53 Retained earnings 1,220,742 920,000 105,000 1,025,000 539,069 Less common stock in treasury, at cost Total stockholders' equity (400,000) (400,000) 1,845,742 0.47 1,164,069 0.51 Total liabilities and stockholders' equity $3,904,605 1.00 $2,287,792 1.00 KO CM Corporation Income Statement For the Years Ended December 31, 2019 December 31, 2018 $8,861,284 1,158,785 $8,984,852 975,860 $10,020,069 $9,960,712 8 Revenue 9 Net product sales revenue 10 Service revenue 11 Total revenue 12 Cost of goods sold 13 Products 14 Services 15 Total cost of goods sold 16 Gross profit 5,384,590 570,811 5,356,018 445,637 5.955,401 4,064,668 0.41 5,801,655 4,159,057 0.42 18 Operating expenses 19 Advertising 20 Bad debt expense Depreciation and amortization 22 Dues and subscriptions 23 Equipment expenses 24 Insurance 25 Legal and accounting fees 26 Miscellaneous 27 Office expense 28 Payroll taxes Property taxes 30 Repair and maintenance Research and development 32 Telephone 33 Travel and entertainment 34 Utilities 35 Wages - Employees 36 Wages - Officers Total operating expenses 163,870 0 64,500 21,470 150,781 80,144 106,650 9,048 220,114 136,975 104,570 42,028 470,680 20,085 38,391 47,049 964,670 710,000 123,869 28,640 125,500 19,730 64,781 90,144 87,650 12,010 214,138 131,170 93,400 37,543 278,000 21,085 60,402 37,876 954,688 650,000 31 Res 3,351,025 0.33 3,030,626 0.30 39 Income (loss) from operations 713,643 0.07 1,128,431 0.11 41 Other income and expense) 42 Interest expense 43 Gain (loss) on disposal of assets (45.200) (45,200) 0 (27,800) (26,950) Gain (loss) on disposal of assets Investment income Total other income (expense) (26,950) 9,230 13,230 (31,970) (45,520) 681,673 Income (loss) before income taxes Income tax expense) benefit 1,082,911 (379,019) Net income (loss) $681,673 0.07 $703,892 0.07 CM Corporation Statement of Retained Earnings For the Years Ended O AWN December 31, 2019 December 31, 2018 8 Beginning balance $539,069 ($116,823) 10 Net income (loss) 681,673 703,892 12. Dividends (48,000) 14 Ending balance $1,220,742 $539,069