I need help how calculate the operation cash flow and cash flow coverage ratio .

976.65 441.73 368.78 487.94 607.87 -46.21 164.8% -9.5% 856.72 561.66 65.6% 1,418.38 1,418.38 856.72 561.66 65.6% LIABILITIES & EQUITY Liabilities Current Liabilities Other Current Liabilities Payroll Liabilities Sales Tax Payable Total Other Current Liabilities Total Current Liabilities Long Term Liabilities 2001 Cabin Loan Auto Loan-Retired Auto Loan - Blazer Cabin First Security SBA Mari Milano Total Long Term Liabilities Total Liabilities 49,058.65 0.00 5,684.56 14,662.85 251,533.19 203.85 0.00 3,689.66 0.00 15,416.81 258,257.56 10,989.16 49,058.65 -3,689.66 5,684.56 -753.96 -6,724.37 -10,785.31 100.0% - 100.0% 100.0% -4.9% -2.6% -98.1% 321, 143.10 288,353.19 32,789.91 11.4% 322,561.48 289, 209.91 33,351.57 11.5% Jan-Dec 01 38,560.62 OPERATING ACTIVITIES Net Income Adjustments to reconcile Net Income to net cash provided by operations: Inventory:Beverages Inventory:Food Inventory: Gasoline Inventory:Propane Mutual Fund United Oil CC Account Payroll Liabilities Sales Tax Payable Net cash provided by Operating Activities 54.97 -2,567.61 2,985.71 -241.43 - 11,023.80 7,846.88 607.87 46.21 36,177.00