find the cash flow statement

the net income is 16,000,000

CASH FLOW STATEMENT Example I. Consider the following data for San Marcelino Company: Balance Sheet December 31 (in millions) 2019 2018 Cash 16 P 18 Accounts Receivable 30 20 Inventory Equipment, net 30 Total Assets 16 97 29 25 P11 17 15 20 Accounts Payable Accrued Wages Long-term Debt Capital Stock Retained Earnings Total Liabilities and SE 15 40 10 97 No equipment was purchased or sold during the period. Dividends for 2019 were P6,000,000. Required: CASH FLOW STATEMENT