I need help with the cash flow spreadsheet for the debit and credit changes. Thank you.

Use the following information for the Problems below. Forten Company, a merchandiser, recently completed its calendar-year 2017 operations. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, (4) all debits to Accounts Payable reflect cash payments for inventory, and (5) Other Expenses are paid in advance and are initially debited to Prepaid Expenses. The company's income statement and balance sheets follow. FORTEN COMPANY Comparative Balance Sheets December 31, 2017 and 2016 2017 2016 $ 49,800 65,810 275,656 1,250 392,516 157,500 (36,625) $ 513,391 $ 73,500 50,625 251,800 1,875 377,800 108,000 (46,000) $ 439,800 Assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Equipment Accum. depreciation Equipment Total assets Liabilities and Equity Accounts payable Short-term notes payable Total current liabilities Long-term notes payable Total liabilities Equity Common stock, $5 par value Paid-in capital in excess of par, common stock Retained earnings Total liabilities and equity $ 53,141 10,000 63,141 65,000 128, 141 $ 114,675 6,000 120,675 48,750 169,425 150, 250 162,750 37,500 185,000 $ 513,391 120, 125 $ 439,800 $ 582,500 285,000 297,500 FORTEN COMPANY Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses Depreciation expense $ 20,750 Other expenses 132,400 Other gains (losses) Loss on sale of equipment Income before taxes Income taxes expense Net income 153, 150 (5,125) 139, 225 24,250 $ 114,975 Additional Information on Year 2017 Transactions a. The loss on the cash sale of equipment was $5,125 (details in b). b. Sold equipment costing $46,875, with accumulated depreciation of $30,125, for $11,625 cash. c. Purchased equipment costing $96,375 by paying $30,000 cash and signing a long-term note payable for the balance. d. Borrowed $4,000 cash by signing a short-term note payable. e. Paid $50,125 cash to reduce the long-term notes payable. f. Issued 2,500 shares of common stock for $20 cash per share. g. Declared and paid cash dividends of $50,100. December 31, 2016 Analysis of Changes Debit Credit December 31, 2017 Balance sheet-debit Cash $ Accounts receivable 73,500 50,625 251,800 15,185 23,856 49,800 65,810 275,656 1,250 Inventory Prepaid expenses Equipment 625 1,875 108,000 485,800 $ 392,516 $ 30,125 61,534 15,875 53.141 Balance sheet-credit Accumulated depreciation-Equipment Accounts payable Short-term notes payable Long-term notes payable Common stock, $5 par value Paid-in capital in excess of par value, common stock Retained earnings 46,000 114,675 6,000 48,750 150,250 4,000 50,125 10,000 (1,375) 162,750 12,500 37,500 37,500 120,125 485,800 $ $ 277,891 20,750 5,125 Statement of cash flows Operating activities Depreciation expense Loss on sale of equipment Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Decrease in accounts payable 15,185 23,856 6251 61,534 Investing activities Receipt from sale of equipment Payment to purchase equipment 11,625 30,000 Financing activities Borrowed on short-term note Issued common stock for cash Payment of cash dividends Payment on long-term note 100 4,000 50,000 50,100 50,125 Non cash investing and financing activities Purchase of equipment financed by long-term note payable $ 272,950 $ 285,425 FORTEN COMPANY Spreadsheet for Statement of Cash Flows For Year Ended December 31, 2017 Analysis of Changes December 31, 2016 Debit Credit December 31, 2017 $ Balance sheet-debit Cash Accounts receivable Inventory Prepaid expenses Equipment 15,185 23,856 73,500 50,625 251,800 1,875 108,000 485,800 49,800 65,810 275,656 1,250 625 | $ 392,516 $ 30,125 61,534 Balance sheet-credit Accumulated depreciation Equipment Accounts payable Short-term notes payable Long-term notes payable Common stock, $5 par value Paid-in capital in excess of par value, common stock Retained earnings 46,000 114,675 6,000 48,750 150,250 4,000 15,875 53,141 10,000 (1,375) 162,750 37,500 50,125 12,500 37,500 120,125 485,800 $ $ 277,891 20,750 5,125 Statement of cash flows Operating activities Depreciation expense Loss on sale of equipment Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Decrease in accounts payable 15,185 23,856 625 61,534 Investing activities Receipt from sale of equipment Payment to purchase equipment 11,625 30,000 Financing activities Borrowed on short-term note Issued common stock for cash Payment of cash dividends Payment on long-term note 4,000 50,000 50,100 50,125 Non cash investing and financing activities Purchase of equipment financed by long-term note payable | $ 272,950 $ 285,425