I need help on the last picture, which statement of cash flow needs to be solved.

Thank you.

Credit Debit 25.00 3.23 293,833.90 499.713.31 35.00 26.247.62 49,975.00 732.206.50 2,500.00 20.000.00 7,300.00 26,050.53 56,244.61 16,845.74 15,545.18 3,203.62 3,949.96 2 Trial Balance 3 As of December 31, 2013 4 5 6 Cash -B of A #0144 Ckg 7 Cash -B of A #1605 Savings 8 Cash -B of A #1649 Ckg 9 Cash -B of A #6766 Ckg 10 Cash -B of A #6779 Invstmnt 11 Cash -B of A #7336 Freesource 12 Cash - Square 1 Checking (6238) 13 Accounts Receivable 14 Allowance for Bad Debts 15 Loans to Stockholders 16 Misc Receivable 17 Prepaid Expenses 18 Computers 19 Computers:Accumulated Depreciation - Computers 20 Furniture 21 Furniture:Accumulated Depreciation - Furniture 22 Security Deposits 23 Accounts Payable 24 401(k) Payable 25 Accrued Bonus(Comp Bonus Plan) 26 Accrued Commissions 27 Accrued Expenses 28 Unearned Revenue 29 Warrant liability 30 Additional Paid In Capital 31 Common Stock 32 Opening Balance Equity 33 Preferred Stock 34 Retained Earnings 35 Consulting 36 Software Configuration Consulting 37 Software License 38 Training 39 Computer services/Supplies - Production 40 Health Benefits - Production 41 Meals and Entertainment - Production 42 Payroll Taxes - Production 43 Payroll Wages - Production 44 Production Costs 45 Travel - Production 46 Product Development:Contractor - Product Development 47 Product Development:Health Benefits - Product Development 48 Product Development:meals and entertainment 49 Product Development:Payroll Taxes - Product Development 40,499.32 3,601.02 49,500.00 36,201.45 77,245.36 942,475.02 8.904.00 873,631.64 320.07 1.00 3.136,589.32 1,095,975.49 9,967.00 178,720.03 274,012.43 275,814.78 9.832.97 3,252.93 1.116.84 6,953.77 84,743.43 50,012.58 1,193.32 411,985.99 26,285.93 710.66 33,346.25 49 Product Development:Payroll Taxes - Product Development 50 Product Development:Payroll Wages - Product Development 51 Product Development: Stock Based Compensation 52 Product Development:Travel 53 Sales & Marketing:Advertising - Sales & Marketing 54 Sales & Marketing:Commissions & Fees - Sales & Marketing 55 Sales & Marketing:Computer services/Supplies 56 Sales & Marketing:Dues & subscriptions 57 Sales & Marketing:Health Benefits - Sales & Marketing 58 Sales & Marketing:Meals & Entertainment - Sales & Marketing 59 Sales & Marketing:Office Supplies 60 Sales & Marketing:Payroll Taxes - Sales & Marketing 61 Sales & Marketing:Payroll Wages - Sales & Marketing 62 Sales & Marketing:Promotional - Sales & Marketing 63 Sales & Marketing:Public Relations - Sales & Marketing 64 Sales & Marketing: Stationary and Printing - Sales & Marketing 65 Sales & Marketing: Stock Based Compensation 66 Sales & Marketing:Trade Show / Conferences- Sales & Marketing 67 Sales & Marketing:Travel - Sales & Marketing 68 General & Administrative:Advertising 69 General & Administrative:Bad Debts 70 General & Administrative:Bank Charges 71 General & Administrative:Business Gift 72 General & Administrative:Charitable Contributions 73 General & Administrative:Commissions & Fees 74 General & Administrative:Comp Bonus Plan 75 General & Administrative:Computer services/supplies 76 General & Administrative:Contractors 77 General & Administrative:Dues & Subscriptions 78 General & Administrative:Guaranteed Payment 79 General & Administrative:Health Benefits 80 General & Administrative:Insurance 81 General & Administrative:Legal & Professional Fees 82 General & Administrative:Meals and Entertainment 83 General & Administrative:Office Expenses 84 General & Administrative Office Parking 85 General & Administrative:Office Supplies 86 General & Administrative:Payroll Fees 87 General & Administrative:Payroll Taxes - General & Administrative 88 General & Administrative:Payroll Wages - General & Administrative 89 General & Administrative:Postage/Messenger/Delivery/Freight 90 General & Administrative:Rent 91 General & Administrative: Stationery & Printing 92 General & Administrative: Stock Based Compensation 93 General & Administrative: Supplies 94 General & Administrative:Taxes & Licenses 95 General & Administrative:Telephone 96 General & Administrative:Travel 97 Depreciation 98 Interest Expense B 33,346.25 352,990.74 1,341.35 1,772.82 42,223.42 169.910.23 43,099.10 10,284.87 21,889.21 20,657.81 846.44 63,714.88 595,273.17 47.59 29.866.67 10,560.39 4.523.28 10,851.18 40,657.76 1,468.05 2,500.00 2,051.97 5.927.08 313.00 100.00 49,500.00 43.086.29 189,166.73 544.71 42,277.88 10,660.30 18,988.93 151.434.85 24.075.98 3,664.06 3.571.04 30.820.88 13,715.55 12,885.55 158,076.30 3.322.07 74.886.94 5.003.41 43,108.96 34.00 24.198.90 18,073.37 96,531.89 12.035.99 4,543.21 98 Interest Expense 99 Loss on extinguishment of debt 100 Non-cash interest 4,543.21 5,818.00 595.00 $ 5,930,031.80 $ 5,930,031.80 101 TOTAL 102 103 Credit Debit 411,028.12 496,691.50 20,067.15 73.276.73 64,520.69 30,549.75 14,877.57 5,201.84 3,949.96 2 Trial Balance 3 As of December 31, 2014 4 5 6 Cash - Square 1 Checking (6238) 7 Accounts Receivable 8 Loans to Stockholders 9 Prepaid Expenses 10 Computers 11 Computers:Accumulated Depreciation - Computers 12 Furniture 13 Furniture:Accumulated Depreciation - Furniture 14 Security Deposits 15 Accounts Payable 16 Square 1 Credit Card(NE) 17 Square 1 Credit Card (LH) 18 Accrued Commissions 19 Accrued Expenses 20 D&O Loan Payable 21 Unearned Revenue 22 Warrant liability 23 Convertible Notes Payable 24 Additional Paid In Capital 25 Common Stock 26 Opening Balance Equity 27 Preferred Stock 28 Retained Earnings 29 Software Configuration Consulting 30 Software License 31 Training 32 Computer services/Supplies - Production 33 Health Benefits - Production 34 Meals and Entertainment - Production 35 Payroll Taxes - Production 36 Payroll Wages - Production 37 Production Costs 38 Stock Based Compensation 39 Travel - Production 40 Product Development:Contractor - Product Development 41 Product Development:Health Benefits - Product Development 42 Product Development:meals and entertainment 43 Product Development:Payroll Taxes - Product Development 148,882.28 2,744.00 25,270.64 43,354.98 134,078.26 2.499.84 1,197,249.02 8,904.00 1,570,002.13 902, 114.80 320.07 1.00 3,136,589.32 3,460,387.72 114,157.97 1,205,524.53 322,676.00 41,175.19 5,021.83 59.95 12,640.18 135,530.70 26,612.59 2.92 183.36 161,465.07 61,712.86 1,455.03 62,305.54 A 43 Product Development:Payroll Taxes - Product Development 44 Product Development:Payroll Wages - Product Development 45 Product Development: Stock Based Compensation 46 Product Development: Travel 47 Sales & Marketing:Advertising - Sales & Marketing 48 Sales & Marketing:Commissions & Fees - Sales & Marketing 49 Sales & Marketing:Computer services/Supplies 50 Sales & Marketing:Consultant 51 Sales & Marketing:Dues & subscriptions 52 Sales & Marketing:Health Benefits - Sales & Marketing 53 Sales & Marketing:Meals & Entertainment - Sales & Marketing 54 Sales & Marketing:Office Supplies 55 Sales & Marketing:Payroll Taxes - Sales & Marketing 56 Sales & Marketing:Payroll Wages - Sales & Marketing 57 Sales & Marketing:Promotional - Sales & Marketing 58 Sales & Marketing:Public Relations - Sales & Marketing 59 Sales & Marketing: Stationary and Printing - Sales & Marketing 60 Sales & Marketing: Stock Based Compensation 61 Sales & Marketing:Trade Show / Conferences- Sales & Marketing 62 Sales & Marketing:Travel - Sales & Marketing 63 General & Administrative:Advertising 64 General & Administrative:Bank Charges 65 General & Administrative:Business Gift 66 General & Administrative:Computer services/supplies 67 General & Administrative:Contractors 68 General & Administrative:Dues & Subscriptions 69 General & Administrative:Health Benefits 70 General & Administrative:Insurance 71 General & Administrative:Legal & Professional Fees 72 General & Administrative:Meals and Entertainment 73 General & Administrative:Occupancy Fees/Taxes 74 General & Administrative Office Expenses 75 General & Administrative:Office Parking 76 General & Administrative:Office Supplies 77 General & Administrative:Payroll Fees 78 General & Administrative:Payroll Taxes - General & Administrative 79 General & Administrative:Payroll Wages - General & Administrative 80 General & Administrative:Postage/Messenger/Delivery/Freight 81 General & Administrative:Recruiting 82 General & Administrative:Rent 83 General & Administrative:Repair & Maintenance 84 General & Administrative: Stationery & Printing 85 General & Administrative:Stock Based Compensation B 62,305.54 786,499.78 1,208.30 2.476.77 8,637.14 247,821.34 45,268.40 47,203.55 43,516.15 38,765.91 17,369.38 2.258.62 85,332.21 823,736.51 2,519.00 46,813.16 9,444.59 2,762.63 84,495.14 61,046.00 2,791.21 20,346.70 7,471.11 82,463.24 425,836.49 1,670.95 19,306.74 19,683.47 117,831.28 54,005.12 6,650.73 6,420.74 4,720.94 21,096.94 37,599.53 15,387.80 237,511.13 5,570.87 15,000.00 112,169.26 2.291.09 1,978.76 20.024.31 20,024.31 6,018.77 21,785.73 72,559.58 85 General & Administrative:Stock Based Compensation 86 General & Administrative:Taxes & Licenses 87 General & Administrative:Telephone 88 General & Administrative: Travel 89 Interest Earned 90 Other Income 91 Deferred Financing Costs 92 Depreciation 93 Interest Expense 94 Non-cash interest 67.15 2,951 20 9,223.67 23,622.18 63,428.20 8,533.00 $ 8,853,138.78 $ 8,853,138.78 95 TOTAL 96 97 A B C D E F G I | 2 3 4 ABC Company Statements of Cash Flows Year ended December 31, 2014 6 7 LOOOOO Operating activities Net income (loss) Depreciation Stock based compensation Provision for doubtful accounts Deferred interest Change in current assets liabilities Accounts receivable Loan to Stockholders Prepaid expenses Accounts Payable and accrued expenses Deferred revenue Total cash used in operating activities 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 Investing activities Capital expenditures Total cash used in investing activities Financing activities Proceeds from issuance of debt Proceeds from sale of equity Total cash provided by financing activities Net change in cash Cash, Beginning of period Cash, End of Period