Having trouble with the following question. Can anyone help?

I need to create a statement of Cash Flows For Year Ended December 31, 201X

The comparative balance sheets of Deblets Inc. at the beginning and end of the year 201X are a follows:

Dec 31st January 1st

Cash $766,400 $745,000

Accounts Receivable 422,000 390,000

Inventory 4,300,000 4,000,000

Property, Plant and Equipment 600,000 575,000

Accumulated Depreciation (465,000) (400,000)

Marketable Securities 1,550,000 1,250,000

Loan Receivable 75,000 125,000

Total Assets $7,248,400 $6,685,000

Accounts Payable $196,400 $180,000

Income Taxes Payable 322,200 56,000

Dividends Payable 15,000

Lease Liability 1,560,000 1,760,000

Common Stock 300,000 300,000

Capital in Excess of Par 590,000 590,000

Retained Earnings 4,279,800 3,784,000

Total Liabilities and Stockholders Equity $7,248,400 $6,685,000

Deblets Inc.

Income Statement

For Year Ended December 31, 201X

Sales $5,250,000

Cost of Goods Sold 4,125,000

Gross Profit 1,125,000

Depreciation Expense 65,000

Administrative Expense 52,000

Earnings Before Interest and Taxes 1,008,000

Interest Expense 190,000

Earnings Before Taxes 818,000

Taxes 322,200

Net Income $495,800