given the following income statement and balance sheet:

Income Statement 2015
Sales	405,000
COGS	(180,000)
Gross Income	225,000
Depreciation Expenses	(24,000)
Discount Expenses	(113,250)
Interest Expenses	(9,400)
Interest Income	7,200
Unrealized Income	6,000
Net Income	91,550
Balance Sheet 2015
Assets		Liabilities
Cash	294,550	Account Payables	320,000
Inventory	20,000	Liability / Assignment of Account Receivables	210,000
Account Receivables	210,000
Assets	120,000
Accumulated Depreciation	(24,000)	Net Income	91,550
Net Assets	96,000	Other Equity	20,000
Assets for Sale	26,000	Equity	5,000
Total	646,550	Total	646,550
Income Statement 2016
Sales	350,000
COGS	0
Gross Income	350,000
Depreciation Expenses	(14,000)
Bad Debts Expenses	(18,330)
Gain from Sale Assets	700
Net Income	318,370
Balance Sheet 2016
Assets		Liabilities
Cash	63,450	Account Payables	300,000
Inventory	320,000	Liability / Assignment of Account Receivables	120,000
Account Receivables	400,000
Bad Debts provision	(18,330)
Net Account Receivables	381,670
Assets	70,000	Net Income	318,370
Accumulated Depreciation	(28,000)	Retained Income	51,550
Net Assets	42,000	Other Equity	20,000
Assets for Sale	7,800	Equity	5,000
Total	814,920	Total	814,920

Find the cash flow in the table below:

Cash Flows
	2015	2016
Net Income
Depr
Accts Rec
Assigned Rec
Allowance
Note Rec
Not Rec Disc
Loss add back
Gain subtract
Inventory
Accts Pay
Factor Pay
Contingent Pay
Opr Cash
Investing
Equipment
Investments
Financing
Note 1
Note 2
Note Rec Disc
Dividend
Paid in
Beginning
Net Cash
Ending