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I need help creating a cash flow statement using the following information: Balance Sheet 2020 2019 2020 2019 Income Statement 2020 Assets: Liabilities and Equity:

I need help creating a cash flow statement using the following information:

Balance Sheet 2020 2019 2020 2019 Income Statement 2020

Assets:

Liabilities

and Equity:

Sales $1,753
Cash $163 $154 Accounts Payable $266 $100 COGS $900
Accounts Receivable $550 $455 Accruals $150 $150 Depreciation $90
Inventory $569 $450 Total Current $416 $250 Operating Income $763
Total Current $1,282 $1,059
Long-Term Debt $296 $350 Interest Expense $82
Net Fixed Assets $1,739 $1,400 Total Liabilities $712 $600 Pretax Income $681
Total Assets $3,021 $2,459
Common @ par $55 $45 Taxes $212
Capital Surplus $585 $494 Net Income $469
Retained Earnings $1,729 $1,370
Treasury Stock ($60) ($50) Dividends $110
Total Equity $2,309 $1,859 Addition to R.E. $359
Total Liabilities and Equity $3,021 $2,459

This is what I've completed so far but I am not understanding where I am wrong:

Cash Flow Statement
Operations:
Net Income 469
Depreciation 90
Taxes 212
Changes in Assets and Liabilities
Accounts Receivable -95
Inventories -119
Accounts Payable 166
Accrued Expenses 0
Total Cash Flow from Operations $723
Investing Activities:
Change in Fixed Assets -429
Total Cash Flow from Investing Activities: ($429)
Financing Activities:
Retirement of Debt (54)
Dividends 110
Repurchase of Stock (10)
Proceeds from New Stock Issue 101
Total Cash Flow from Financing: $147
Change in Cash: $441

Thank you for your help.

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