Need assistance with indirect method statement of cash flows. Provided is the trial balance, income statement and balance sheets to create the indirect method of cash flows.

the check figures are on the last tab. Any additional assistance is greatly appreciative

Chester, Inc. Trial Balances for years ending December 31, 2013, 2014 and 2015 Account Description Cash on Hand Checking Account - Operating MMKT Accounts Investments - Trading Accounts Receivable Allowance for Doubtful Accounts Other Receivables Inventory Reserve for Inventory Obsolescence Prepaid Insurance Prepaid Rent Office Supplies Land Buildings and Land Improvements Machinery, Equipment, Office Furniture Accum. Depreciation Other Noncurrent Assets Accounts Payable Wages Payable FICA Employee Withholding Medicare Withholding Federal Payroll Taxes Payable State Payroll Taxes Payable FICA Employer Withholding Medicare Employer Withholding Income Taxes Receivable/Payable Line of Credit Current Portion LT Note Payable Interest payable Bonuses payable Dividend payable Long-Term Note Payable Common Stock Paid-in Capital Retained Earnings (Beginning Balance) Dividends Sales Sales Returns Income from Investments Unrealized (Gains) and Losses - Investments Interest Income Cost of Goods Sold Administrative Wages Expense Advertising Expense Auto Expenses Bad Debt Expense Bonus Expense Depreciation Expense Freight Insurance Expense Legal and Professional Expense Maintenance Expense Miscellaneous Office Expense Payroll Tax Expense Pension/Profit-Sharing Plan Ex Phone Postal Property Tax Expense Rent or Lease Expense Research and Development 2,013 $2,483 247,646 806,288 6,935,712 20,513,628 (1,578,525) 0 23,531,507 (3,765,000) 1,829,143 250,000 9,259 146,250 779,882 541,522 (205,000) 67,301 (8,934,591) (36,838) (1,648) (730) (7,541) (3,519) (1,648) (730) 0 (12,500,000) 0 0 0 (6,000,000) (10,131,250) (9,278,750) (2,773,900) 6,000,000 (307,716,148) 5,621,979 (665,079) 64,288 (255,379) 176,961,437 21,094,132 1,121,425 261,218 2,028,032 0 166,250 5,378,689 1,067,428 4,506,417 76,420 21,279 1,938,736 3,750,000 95,467 160,042 100,619 3,254,357 38,639,554 2014 $2,459 252,858 983,161 6,850,198 56,472,091 (2,387,691) 1,400,000 75,351,471 (12,136,103) 2,830,474 9,565 131,040 698,775 3,280,589 (786,102) (19,488,866) (264,513) (9,452) (12,785) (132,256) (61,630) (9,452) (12,785) (3,205,440) (52,231,360) (677,640) (470,311) (504,000) (15,250,000) (12,762,360) (10,131,250) (9,278,750) (3,214,851) 15,250,000 (271,839,067) 12,432,247 (658,672) 85,514 (147,707) 161,029,981 18,344,399 1,161,276 235,763 5,875,403 504,000 581,102 4,749,095 1,045,085 11,037,039 96,020 27,803 1,767,149 3,696,000 57,911 87,140 110,252 1,370,273 532,425 2015 $2,511 243,892 1,205,563 6,978,923 49,042,528 (2,942,552) 1,200,000 65,990,780 (10,558,525) 2,667,722 9,182 131,040 833,775 ### (1,403,257) (12,850,648) (198,384) (7,089) (9,589) (99,192) (46,200) (7,089) (9,589) (6,011,540) (47,481,737) (721,480) (568,429) (459,000) (15,000,000) (12,040,880) (10,131,250) (9,278,750) (8,449,935) 15,000,000 (288,876,206) 23,110,096 (549,387) (128,725) (142,168) 179,103,248 19,706,506 1,058,391 214,001 13,900,800 459,000 617,155 4,325,068 951,774 8,987,069 87,641 25,390 1,609,342 3,366,000 53,651 79,360 101,319 2,230,615 3,080,313 (440,951) Utilities Warehouse Salaries Warranty Expense Interest Expense Income Tax Expense - Federal Income Tax Expense - State Loss on Legal Settlement 169,554 5,791,730 1,375,352 1,093,750 2,956,250 536,250 23,965,000 170,765 5,848,120 1,297,104 3,373,056 14,142,240 2,503,200 - 155,600 5,270,689 1,422,381 2,942,147 7,269,540 1,258,000 - Chester, Inc. Income Statement for years ending December 31, 2013, 2014 and 2015 2013 2014 Revenue Sales Less: Sales return 307,716,148 (5,621,979) Net Sales 302,094,169 302,094,169 271,839,067 (12,432,247) Cost of Sales 176,961,437 - Cost of Goods Sold Gross Profit Operating Exenses Advertising Expense Warranty Expense Auto Expenses Warehouse Salaries Property Tax Expense Legal and Professional Expense Depreciation Expense Freight Bad Debt Expense Insurance Expense Maintenance Expense Utilities Phone Postal 1,121,425 1,375,352 261,218 5,791,730 100,619 4,506,417 166,250 5,378,689 2,028,032 1,067,428 76,420 169,554 95,467 160,042 176,961,437 125,132,732 161,029,981 - 1,161,276 1,297,104 235,763 5,848,120 110,252 11,037,039 581,102 4,749,095 5,875,403 1,045,085 96,020 170,765 57,911 87,140 Miscellaneous Office Expense Payroll Tax Expense Pension/Profit-Sharing Plan Ex Rent or Lease Expense Research and Development Administrative Wages Expense Bonus expense Total Operating Expenses - 21,279 1,938,736 3,750,000 3,254,357 38,639,554 21,094,132 90,996,701 34,136,031 - Income from operations Other revenue Income from Investments Interest Income Income Before Other Gains and Losses Unrealized (Gains) and Losses - Investments Other Expenses Interest Expense Loss on Legal Settlement Income before tax Income tax Income Tax Expense - Federal Income Tax Expense - State 27,803 1,767,149 3,696,000 1,370,273 532,425 18,344,399 504,000 (665,079) (255,379) (920,458) (658,672) (147,707) 64,288 64,288 85,514 1,093,750 23,965,000 9,933,451 2,956,250 536,250 Net Income EPS Number of shares 3,492,500 6,440,951 1 8,275,000 14,142,240 2,503,200 and 2015 2014 2015 259,406,820 259,406,820 288,876,206 (23,110,096) 265,766,110 265,766,110 179,103,248 161,029,981 98,376,839 179,103,248 86,662,862 1,058,391 1,422,381 214,001 5,270,689 101,319 8,987,069 617,155 4,325,068 13,900,800 951,774 87,641 155,600 53,651 79,360 25,390 1,609,342 3,366,000 2,230,615 3,080,313 19,706,506 459,000 58,594,124 39,782,715 - 67,702,065 18,960,797 (806,379) (549,387) (142,168) (691,555) 85,514 (128,725) (128,725) 3,373,056 37,130,524 16,645,440 20,485,084 2 8,275,000 2,942,147 16,838,930 7,269,540 1,258,000 8,527,540 8,311,390 1 8,275,000 Ba 2013 ASSETS Current Assets: Cash & Cash Equivalents Cash on Hand Investments - Trading Checking Account - Operating MMKT Accounts Trade and other receivables Accounts Receivable Less: Allowance for Doubtful Accounts Other Receivables Office Supplies Inventories Less: Reserve for Inventory Obsolescence Prepaid Expenses Prepaid Insurance Prepaid Rent Total Current Assets Non-Current Assets: Land Buildings and Land Improvements Machinery, Equipment, Office Furniture Less: Accumulated Depreciation Total Non-Current Assets 2014 2,483 6,935,712 247,646 806,288 7,992,129 2,459 6,850,198 252,858 983,161 20,513,628 (1,578,525) 18,935,104 56,472,091 (2,387,691) 9,259 23,531,507 (3,765,000) 1,829,143 250,000 19,775,766 2,079,143 48,782,142 2,830,474 - 146,250 779,882 541,522 (205,000) 336,522 1,262,654 Intangible Assets: 0 - Other Non-current Assets: TOTAL ASSETS 9,565 75,351,471 (12,136,103) 67,301 50,112,096 3,280,589 (786,102) 2014 Chester, Inc. Balance Statement for years ending December 31, 2013, 2014 and 2015 2015 LIABILITIES Current Liabilities: 8,088,676 54,084,400 2,511 6,978,923 243,892 1,205,563 49,042,528 (2,942,552) 1,400,000 63,224,933 2,830,474 129,628,483 Accounts Payable Interest payable Wages Payable 8,430,889 46,099,976 1,200,000 9,182 65,990,780 (10,558,525) 2,667,722 - 55,441,437 2,667,722 113,840,024 131,040 131,040 698,775 833,775 2,494,487 3,324,302 3,280,589 (1,403,257) 1,877,332 2,842,147 0 - 132,952,785 0 - 116,682,171 Employee Payroll Withholdings (Deductions) FICA Employee Withholding Medicare Withholding Employer Provided Benefits FICA Employer Withholding Medicare Employer Withholding Income Taxes Payable Income Tax Federal Payroll Taxes Payable State Payroll Taxes Payable Current Portion of LT Debt Other Accruals Payable Bonuses payable Dividend payable Non-current Liabilities: Line of Credit Total Non-current Liabilities Total Current Liabilities Long-term Liabilities Long-term Note Payable Total Long-term Liabilities Shareholders EQUITY: Common Stock Paid-in Capital Retained Earnings TOTAL EQUITY TOTAL LIABILITIES & EQUITY 2013 2014 8,934,591 36,838 1,648 730 1,648 730 7,541 3,519 19,488,866 470,311 264,513 2,378 9,452 12,785 2,378 9,452 12,785 - 11,060 6,000,000 14,987,245 12,500,000 12,500,000 27,487,245 - 12,850,648 568,429 198,384 22,237 7,089 9,589 16,678 22,237 7,089 9,589 16,678 3,205,440 6,011,540 132,256 61,630 99,192 46,200 6,000,000 2015 3,399,326 677,640 504,000 15,250,000 15,754,000 40,099,130 6,156,932 721,480 459,000 15,000,000 15,459,000 35,988,229 52,231,360 52,231,360 92,330,490 47,481,737 47,481,737 83,469,966 12,762,360 12,762,360 12,040,880 12,040,880 0 10,131,250 9,278,750 3,214,851 22,624,851 10,131,250 9,278,750 8,449,935 27,859,935 10,131,250 9,278,750 1,761,325 21,171,325 50,112,096 132,952,785 116,682,171 Chester, Inc. Statement of Cash Flows for years ending December 31, 2013, 2014 and 2015 2014 www.excel-skills.com Cash flows from operating activities Net Income 20,485,084 Working capital changes: (Increase) / Decrease in depreciation expense (Increase) / Decrease in trade receivables (Increase) / Decrease in supplies (Increase) / (Decrease) in inventories (Increase) / (Decrease) in prepaid expenses Increase / (Decrease) in interest payables Increase / (Decrease) in Employee Payroll Withholdings Increase / (Decrease) in Employer Provided Benefits Increase / (Decrease) in taxes payable Increase / (Decrease) in current portion of long term debt Increase / (Decrease) in other payable (35,149,296) (306) (43,449,167) (751,331) 470,311 19,859 19,859 3,388,266 677,640 9,754,000 Cash generated from operations Income taxes paid (44,949,933) (16,645,440) Net cash from operating activities (61,595,373) (414,852) Cash flows from investing activities (Purchase)/Sale of non current assest (Purchase)Sale of land (Purchase)Sale of land improvements (Purchase) of equipment (Purchase) of investment Profit / (Loss) on the sale of investments 67,301 15,210 81,108 (2,739,067) Net cash used in investing activities (2,575,449) Cash flows from financing activities Proceeds from issue of share capital Proceeds/(Payment) for line of credit Net cash used in financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of period 39,731,360 - 39,731,360 (24,439,462) - - Cash and cash equivalents at end of period 4,339,579 4 and 2015 2015 8,311,390 36,053 7,984,424 383 7,783,496 162,752 98,118 (5,559) (5,559) 2,757,606 43,840 (295,000) 26,871,944 (8,527,540) 18,344,404 (135,000) (135,000) (20,427,263) (20,427,263) (2,217,859) 4,339,579 4,339,579 check figures Net Cash Op Activities Net Cash Investment Activities Net Cash Financing Activities 2014 (35,163,850.00) (2,575,449.00) 37,921,360.00 2015 20,775,751.00 (135,000.00) (20,427,263.00) Chester, Inc. Trial Balances for years ending December 31, 2013, 2014 and 2015 Account Description Cash on Hand Checking Account - Operating MMKT Accounts Investments - Trading Accounts Receivable Allowance for Doubtful Accounts Other Receivables Inventory Reserve for Inventory Obsolescence Prepaid Insurance Prepaid Rent Office Supplies Land Buildings and Land Improvements Machinery, Equipment, Office Furniture Accum. Depreciation Other Noncurrent Assets Accounts Payable Wages Payable FICA Employee Withholding Medicare Withholding Federal Payroll Taxes Payable State Payroll Taxes Payable FICA Employer Withholding Medicare Employer Withholding Income Taxes Receivable/Payable Line of Credit Current Portion LT Note Payable Interest payable Bonuses payable Dividend payable Long-Term Note Payable Common Stock Paid-in Capital Retained Earnings (Beginning Balance) Dividends Sales Sales Returns Income from Investments Unrealized (Gains) and Losses - Investments Interest Income Cost of Goods Sold Administrative Wages Expense Advertising Expense Auto Expenses Bad Debt Expense Bonus Expense Depreciation Expense Freight Insurance Expense Legal and Professional Expense Maintenance Expense Miscellaneous Office Expense Payroll Tax Expense Pension/Profit-Sharing Plan Ex Phone Postal Property Tax Expense Rent or Lease Expense Research and Development Utilities Warehouse Salaries Warranty Expense Interest Expense Income Tax Expense - Federal Income Tax Expense - State Loss on Legal Settlement 2,013 $2,483 247,646 806,288 6,935,712 20,513,628 (1,578,525) 0 23,531,507 (3,765,000) 1,829,143 250,000 9,259 146,250 779,882 541,522 (205,000) 67,301 (8,934,591) (36,838) (1,648) (730) (7,541) (3,519) (1,648) (730) 0 (12,500,000) 0 0 0 (6,000,000) (10,131,250) (9,278,750) (2,773,900) 6,000,000 (307,716,148) 5,621,979 (665,079) 64,288 (255,379) 176,961,437 21,094,132 1,121,425 261,218 2,028,032 0 166,250 5,378,689 1,067,428 4,506,417 76,420 21,279 1,938,736 3,750,000 95,467 160,042 100,619 3,254,357 38,639,554 169,554 5,791,730 1,375,352 1,093,750 2,956,250 536,250 23,965,000 2014 $2,459 252,858 983,161 6,850,198 56,472,091 (2,387,691) 1,400,000 75,351,471 (12,136,103) 2,830,474 9,565 131,040 698,775 3,280,589 (786,102) (19,488,866) (264,513) (9,452) (12,785) (132,256) (61,630) (9,452) (12,785) (3,205,440) (52,231,360) (677,640) (470,311) (504,000) (15,250,000) (12,762,360) (10,131,250) (9,278,750) 36,747,510 15,250,000 (271,839,067) 12,432,247 (658,672) 85,514 (147,707) 161,029,981 18,344,399 1,161,276 235,763 5,875,403 504,000 581,102 4,749,095 1,045,085 11,037,039 96,020 27,803 1,767,149 3,696,000 57,911 87,140 110,252 1,370,273 532,425 170,765 5,848,120 1,297,104 3,373,056 14,142,240 2,503,200 - 2015 $2,511 243,892 1,205,563 6,978,923 49,042,528 (2,942,552) 1,200,000 65,990,780 (10,558,525) 2,667,722 9,182 131,040 833,775 3,280,589 (1,403,257) (12,850,648) (198,384) (7,089) (9,589) (99,192) (46,200) (7,089) (9,589) (6,011,540) (47,481,737) (721,480) (568,429) (459,000) (15,000,000) (12,040,880) (10,131,250) (9,278,750) 31,512,426 15,000,000 (288,876,206) 23,110,096 (549,387) (128,725) (142,168) 179,103,248 19,706,506 1,058,391 214,001 13,900,800 459,000 617,155 4,325,068 951,774 8,987,069 87,641 25,390 1,609,342 3,366,000 53,651 79,360 101,319 2,230,615 3,080,313 155,600 5,270,689 1,422,381 2,942,147 7,269,540 1,258,000 - 39,521,410 -2E+007 0 Chester, Inc. Income Statement for years ending December 31, 2013, 2014 and 2015 2013 2014 Revenue Sales Less: Sales return 307,716,148 (5,621,979) Net Sales 302,094,169 302,094,169 271,839,067 (12,432,247) Cost of Sales 176,961,437 - Cost of Goods Sold Gross Profit Operating Exenses Advertising Expense Warranty Expense Auto Expenses Warehouse Salaries Property Tax Expense Legal and Professional Expense Depreciation Expense Freight Bad Debt Expense Insurance Expense Maintenance Expense Utilities Phone Postal 1,121,425 1,375,352 261,218 5,791,730 100,619 4,506,417 166,250 5,378,689 2,028,032 1,067,428 76,420 169,554 95,467 160,042 176,961,437 125,132,732 161,029,981 - 1,161,276 1,297,104 235,763 5,848,120 110,252 11,037,039 581,102 4,749,095 5,875,403 1,045,085 96,020 170,765 57,911 87,140 Miscellaneous Office Expense Payroll Tax Expense Pension/Profit-Sharing Plan Ex Rent or Lease Expense Research and Development Administrative Wages Expense Bonus expense Total Operating Expenses - 21,279 1,938,736 3,750,000 3,254,357 38,639,554 21,094,132 90,996,701 34,136,031 - Income from operations Other revenue Income from Investments Interest Income Income Before Other Gains and Losses Unrealized (Gains) and Losses - Investments Other Expenses Interest Expense Loss on Legal Settlement Income before tax Income tax Income Tax Expense - Federal Income Tax Expense - State 27,803 1,767,149 3,696,000 1,370,273 532,425 18,344,399 504,000 (20,427,263) (665,079) 39,706,982 39,041,903 (658,672) (147,707) 64,288 64,288 85,514 1,093,750 23,965,000 (30,028,910) 2,956,250 536,250 Net Income EPS Number of shares 3,492,500 (33,521,410) (4) 8,275,000 14,142,240 2,503,200 and 2015 2014 2015 259,406,820 259,406,820 288,876,206 (23,110,096) 265,766,110 265,766,110 179,103,248 161,029,981 98,376,839 179,103,248 86,662,862 1,058,391 1,422,381 214,001 5,270,689 101,319 8,987,069 617,155 4,325,068 13,900,800 951,774 87,641 155,600 53,651 79,360 25,390 1,609,342 3,366,000 2,230,615 3,080,313 19,706,506 459,000 58,594,124 39,782,715 - 67,702,065 18,960,797 (806,379) (549,387) (142,168) (691,555) 85,514 (128,725) (128,725) 3,373,056 37,130,524 16,645,440 20,485,084 2 8,275,000 2,942,147 16,838,930 7,269,540 1,258,000 8,527,540 8,311,390 1 8,275,000 Chester, Inc. Statement of Retained Earnings years ending December 31, 2013, 2014 and 2015 Retained Earnings Statement 2013 2014 2015 Retained Earnings, January 1, 2,773,900 (36,747,510) Net Income (33,521,410) 20,485,084 Dividend declared (6,000,000) (15,250,000) Retained Earnings, December 31, (36,747,510) (31,512,426) 1, 2013, 2014 and 2015 2015 (31,512,426) 8,311,390 (15,000,000) (38,201,036) Bala 2013 ASSETS Current Assets: Cash & Cash Equivalents Cash on Hand Investments - Trading Checking Account - Operating MMKT Accounts Trade and other receivables Accounts Receivable Less: Allowance for Doubtful Accounts Other Receivables Office Supplies Inventories Less: Reserve for Inventory Obsolescence Prepaid Expenses Prepaid Insurance Prepaid Rent Total Current Assets Non-Current Assets: Land Buildings and Land Improvements Machinery, Equipment, Office Furniture Less: Accumulated Depreciation Total Non-Current Assets 2014 2,483 6,935,712 247,646 806,288 7,992,129 2,459 6,850,198 252,858 983,161 20,513,628 (1,578,525) 18,935,104 56,472,091 (2,387,691) 9,259 23,531,507 (3,765,000) 1,829,143 250,000 19,775,766 2,079,143 48,782,142 2,830,474 - 146,250 779,882 541,522 (205,000) 336,522 1,262,654 Intangible Assets: 0 - Other Non-current Assets: TOTAL ASSETS 9,565 75,351,471 (12,136,103) 67,301 50,112,096 3,280,589 (786,102) 2014 Chester, Inc. Balance Statement for years ending December 31, 2013, 2014 and 2015 2015 LIABILITIES Current Liabilities: 8,088,676 54,084,400 2,511 6,978,923 243,892 1,205,563 49,042,528 (2,942,552) 1,400,000 63,224,933 2,830,474 129,628,483 Accounts Payable Interest payable Wages Payable 8,430,889 46,099,976 1,200,000 9,182 65,990,780 (10,558,525) 2,667,722 - 55,441,437 2,667,722 113,840,024 131,040 131,040 698,775 833,775 2,494,487 3,324,302 3,280,589 (1,403,257) 1,877,332 2,842,147 0 - 132,952,785 0 - 116,682,171 Employee Payroll Withholdings (Deductions) FICA Employee Withholding Medicare Withholding Employer Provided Benefits FICA Employer Withholding Medicare Employer Withholding Income Taxes Payable Income Tax Federal Payroll Taxes Payable State Payroll Taxes Payable Current Portion of LT Debt Other Accruals Payable Bonuses payable Dividend payable Non-current Liabilities: Line of Credit Total Non-current Liabilities Total Current Liabilities Long-term Liabilities Long-term Note Payable Total Long-term Liabilities Shareholders EQUITY: Common Stock Paid-in Capital Retained Earnings TOTAL EQUITY TOTAL LIABILITIES & EQUITY 2013 2014 8,934,591 36,838 1,648 730 1,648 730 7,541 3,519 19,488,866 470,311 264,513 2,378 9,452 12,785 2,378 9,452 12,785 - 11,060 6,000,000 14,987,245 12,500,000 12,500,000 27,487,245 12,850,648 568,429 198,384 22,237 7,089 9,589 16,678 22,237 7,089 9,589 16,678 3,205,440 6,011,540 132,256 61,630 99,192 46,200 6,000,000 2015 3,399,326 677,640 504,000 15,250,000 15,754,000 40,099,130 6,156,932 721,480 459,000 15,000,000 15,459,000 35,988,229 52,231,360 52,231,360 92,330,490 47,481,737 47,481,737 83,469,966 12,762,360 12,762,360 12,040,880 12,040,880 10,131,250 9,278,750 3,214,851 22,624,851 10,131,250 9,278,750 8,449,935 27,859,935 10,131,250 9,278,750 1,761,325 21,171,325 50,112,096 132,952,785 116,682,171 - Chester, Inc. Statement of Cash Flows for years ending December 31, 2014 and 2015 2014 www.excel-skills.com 2015 Cash flows from operating activities Net Income 20,485,084 8,311,390 Working capital changes: (Increase) / Decrease in depreciation expense (Increase) / Decrease in account receivables (Increase) / Decrease in supplies (Increase) / (Decrease) in inventories (Increase) / (Decrease) in prepaid expenses Increase / (Decrease) in interest payables Increase / (Decrease) in Employee Payroll Withholdings Increase / (Decrease) in Employer Provided Benefits Increase / (Decrease) in taxes payable Increase / (Decrease) in current portion of long term debt Increase / (Decrease) in other payable 581,102 (35,149,296) (306) (43,449,167) (751,331) 470,311 19,859 19,859 3,388,266 677,640 18,544,129 617,155 7,984,424 383 7,783,496 162,752 98,118 (5,559) (5,559) 2,757,606 43,840 (6,972,295) Cash generated from operations (35,163,850) 20,775,751 Net cash from operating activities (35,163,850) 20,775,751 67,301 15,210 81,108 (135,000) Cash flows from investing activities (Purchase)/Sale of non current assest (Purchase)Sale of land (Purchase)Sale of land improvements (Purchase) of equipment (Purchase) of investment Profit / (Loss) on the sale of investments (2,739,067) Net cash used in investing activities (2,575,449) Cash flows from financing activities Proceeds from issue of share capital Proceeds/(Payment) for line of credit Net cash used in financing activities 37,921,360 ## Net increase in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period ## 37,921,360## (135,000) (20,427,263) (20,427,263) 182,061 213,488 7,904,615 8,086,676 8,086,676 8,300,164 Cash and cash equivalents at beginning of period 3,670,489 4,416,186 Cash and cash equivalents at end of period 4,416,186 3,883,978