help with cash flows statement

479,570.53 Balance Sheet \begin{tabular}{lrr} & 2020 & 2021 \\ & 349,570.53 & 174,218.42 \\ \hline Cash & 130,000 & 607,500 \\ \hline Accounts Rec & 20,000 & 9,375 \\ \hline Inventory & & (84,443) \\ Allowance for bad debt & 185,000 & 55,500 \\ \hline Assigned Rec & 6,000 & 6,000 \\ Subscriptions Receivable & 690,570.53 & 768,150.92 \\ \hline Current Assets & & \\ & 131,043.52 & 131,043.52 \\ \hline Note Receivable & (131,043.52) & (110,001.82) \\ \hline Note Receivable Discounted & & \\ \hline Equipment & 145,000 & 50,000 \\ \hline A.D. & (48,000) & (20,000.00) \\ \hline \end{tabular} Total 787,570.53819,192.62 Accounts Payable Styles fx Contingent Payable \begin{tabular}{rr} \hline 2020 & 2021 \\ \hline 200,000 & 343,750 \\ \hline & $35,456.48 \\ \hline \end{tabular} \begin{tabular}{lrr} Payable to Factor & 144,300.00 & 22,015 \\ \hline Note payable to shareholders & 23,773.29 & 25,675.153 \\ \hline Current Portion & $59,877.90 & $64,426.37 \\ Current Liabilities & 427,951.19 & 491,323.01 \\ Secured Note & $35,612.31 & $0.00 \\ Note 1 & 61,317.80 & 42,429.87 \\ Note2 & 32,538.84 & 22,612.71 \end{tabular} Cash Flows 2,022 2020 479,570.53 Balance Sheet \begin{tabular}{lrr} & 2020 & 2021 \\ & 349,570.53 & 174,218.42 \\ \hline Cash & 130,000 & 607,500 \\ \hline Accounts Rec & 20,000 & 9,375 \\ \hline Inventory & & (84,443) \\ Allowance for bad debt & 185,000 & 55,500 \\ \hline Assigned Rec & 6,000 & 6,000 \\ Subscriptions Receivable & 690,570.53 & 768,150.92 \\ \hline Current Assets & & \\ & 131,043.52 & 131,043.52 \\ \hline Note Receivable & (131,043.52) & (110,001.82) \\ \hline Note Receivable Discounted & & \\ \hline Equipment & 145,000 & 50,000 \\ \hline A.D. & (48,000) & (20,000.00) \\ \hline \end{tabular} Total 787,570.53819,192.62 Accounts Payable Styles fx Contingent Payable \begin{tabular}{rr} \hline 2020 & 2021 \\ \hline 200,000 & 343,750 \\ \hline & $35,456.48 \\ \hline \end{tabular} \begin{tabular}{lrr} Payable to Factor & 144,300.00 & 22,015 \\ \hline Note payable to shareholders & 23,773.29 & 25,675.153 \\ \hline Current Portion & $59,877.90 & $64,426.37 \\ Current Liabilities & 427,951.19 & 491,323.01 \\ Secured Note & $35,612.31 & $0.00 \\ Note 1 & 61,317.80 & 42,429.87 \\ Note2 & 32,538.84 & 22,612.71 \end{tabular} Cash Flows 2,022 2020