I need help making a cash flow statement for 2012 and 2013.

2011 Assets 2012 2013 $ 21,000 Cash 25,000 Accounts receivable $ 20,200 42.000 13,000 46,000 Inventory 51,000 84,000 36,000 Prepaid rent 1,200 1.100 2,060 Total current assets $ 115,200 Gross property, plant, and equipment $ 138,300 $ 169,090 650,000 Accumulated depreciation 664,000 740,060 (364,000) Net property, plant, and equipment (394,000) (434.000) $ 286,000 $ 270,000 $ 306,000 TOTAL ASSETS $ 401,200 $ 401,300 $ 475,000 Debt (Liabilities) and Equity 2011 2012 2013 Accounts payable $ 48,000 $ 57,000 $ 52,400 Accrued expenses 9,500 9,000 12,000 Short-term notes 11,500 9,000 20,000 Total current liabilities 69,000 $ 75,000 $ 84,400 Long-term debt 160,000 150,000 185,000 Common stock $ 22,200 $ 22,200 $ 34,500 Retained earnings 150,000 161,100 171,100 Total owners'equity $ 172,200 $ 183,300 $ 205,600 TOTAL DEBT AND EQUITY $ 401,200 $ 401,300 $ 475,000 Income Statement 2012 2013 Sales $ 600,000 $ 650,000 Cost of goods sold (460,000) (487,500) Gross profits $ 140,000 $ 162,500 Operating expenses: General and administrative expenses $ 30,000 $ 37,500 Depreciation expense 30,000 40,000 Total operating expenses $ 60,000 $ 77,500 Operating profits $ 80,000 $ 85,000 Interest expense (10,000) (12,000) Profits before taxes $ 70,000 $ 73,000 Taxes (27,100) (30,000) Net profits $ 42,900 $ 43,000 Net profits $ 42,900 $ 43,000 Dividends paid (31,800) (33,000) Addition to retained earnings $ 1 10,000 Financial Ratios (Averages) Peer Companies Current ratio 1.80 Return on assets 16.8% Operating profit margin 14.0% Total asset turnover 1.20 Debt ratio 0.50 Relmget anned with CamScannerOperating Activities: Net profits Add back depreciation Profits before depreciation Less increase in accounts receivable (uncollected sales) Less payments for inventory consisting of: Increase in inventory Less increase in accounts payable (inventory purchased on credit) Payments for inventory Cash flows from operations Investment activities: Less increase in gross fixed assets Financing activities: Increase in short-term notes Increase in long-term debt Less dividends paid to owners Financing cash flows Increase in cash Beginning cash Ending cash