need help making a statement of cash flow

Forten Company, a merchandiser, recently completed its calendar- year 2015 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, 2015 and 2014 $ 52,779 259 Total current asset Equipment Accum depreciation en 107.000 47.000) Liabilities and Equity 50 3755100250 motes payable Long to notes payable 101,100 150.450 Equity Common stock, 55 par value Paid in capital in Moss of par, common stock Rendering 128500 Tot aides and equity $5025 $ 700 FORTEN COMPANY Income Statement For Year Ended December 31, 2015 Sales Cost of goods sold 5602 500 300 500 Gross profit Operating expenses Depreciations Other expenses $18,700 147300 Omegano on sale of equipment 14 175 158.00 27.750 Additional Information on Year 2015 Transactions a. The loss on the cash sale of equipment was $4,175 (details in b). Sold equipment costing $44,175, with accumulated depreciation of $25,550, for $14,450 cash. 6. Purchased equipment costing $86,350 by paying $47.000 cash and signing a long-term note payable for the balance. d. Borrowed $2,700 cash by signing a short-term note payable. .. Paid $41,525 cash to reduce the long-term notes payable. Issued 2.200 shares of common stock for $20 cash per share. Declared and paid cash dividends of $47.800