I was given this spreadsheet and told to create a statement of cash flows. I have been able to figure out the straight forward pieces but am hung up on the PPE and APIC. Please help someone!!!! I tried to do this by myself for as long as I could! I can work backwards to understand how this works.

	Now	Before
Cash	$ 39,274	$ 65,000	$ (25,726)
AR	$ 69,325	$ 54,125	$ 15,200
Inventory	$ 270,406	$ 244,800	$ 25,606
Prepaid	$ 1,320	$ 1,750	$ (430)
PPE	$ 148,150	$ 106,000	$ 42,150
Acc Dep	$ (39,100)	$ (46,000)	$ 6,900
Total Assets	$ 489,375	$ 425,675	$ 63,700
AP	$ 59,475	$ 109,100	$ (49,625)
ST Notes payable	$ 7,200	$ 4,600	$ 2,600
LT Notes payable	$ 34,875	$ 36,000	$ (1,125)
Common Stock $5 par	$ 157,000	$ 146,500	$ 10,500
APIC	$ 31,500	$ -	$ 31,500
Retained Earnings	$ 199,325	$ 129,475	$ 69,850
Total L +E	$ 489,375	$ 425,675	$ 63,700
Sales	$ 600,000
COGS	$ 292,000
Gross Profit	$ 308,000
Depreciation Expense	$ 18,600
Other Op Expenses	$ 140,500
	$ 148,900
Loss on sale of PPE	$ (4,150)	** $10,350 Cash for PPE @ historical cost of $40,000
EBT	$ 144,750
Income Tax Expense	$ 27,500
Net Income	$ 117,250