Need help on cash flow worksheets at bottom

You are the accountant for Booster Construction Company, a large construction company in Colorado. You have been presented with the following financial information for Booster and asked to prepare the Statement of Cash Flows for the year ended June 30, 2018. You will complete all work for the project in this excel file, which includes the following tabs: 1. Facts - Information taken from Booster's accounting records and additional information regarding the cash flows as of June 30, 2018. 2. Worksheet - Worksheet template (also see Example in chap 21 of textbook). 3. Cash Flows Statement of Cash Flows template (also see Example in chap 21 of textbook). Account Balances June 30, 2017 June 30, 2018 Debits S 361,700 880,550 Cash Accounts Receivable Marketable Securities (at cost) Allowance for Change in Value Construction in Process Prepaid Expenses Investments (long-term) Leased Equipment Building Deferred tax asset Land Discount on Bonds Payable Totals 100,000 125,000 13,000 1,800 405,000 10,000 13,500 20,000 11,700 1,500 168,750 45,000 21 23 30,000 5,375 10,500 25 26 27 28 29 31 2,200 10,500 1,305 1,482,855 734,525 Building Deferred tax asset Land Discount on Bonds Payable Totals 2,200 10,500 1,305 734,525 1,482,855 5,375 10,500 Credits Allowance for doubtful accounts Accounts Payable Deferred tax liability Income Taxes Payable Note Payable (long-term) Accumulated Depreciation on Building Accumulated Depreciation on Leased Asset Lease obligation nterest payable on lease obligation interest payable (Bonds) Bonds payable Billings on contruction in process Pension liability Convertible preferred stock, $100 par Common Stock, $10 par Additional Paid-in Capital 6,000 4,500 210,000 3,300 9,000 87,500 1,000 3,500 3,500 2,500 3,000 18,000 1,800 1,800 45,000 325,000 400,000 150,000 150,000 9,000 14,000 8,700 1,500 297,325 734,525 24,500 13,700 1,800 Unrealized Increase in Value of Marketable Securities Retained Earnings Totals 421,455 1,482,855 Additional information: a. Dividends declared and paid totaled $650. b. 300 shares of common stock (at par) were issued for cash. c. On July 1, 2017, convertible preferred stock that had originally been issued at par value were converted into 500 shares of common stock. The book value method was used to account for the conversion. d. The long-term note payable was paid by issuing 250 shares of common stock at the beginning of the fiscal year. e. Short-term marketable securities were purchased at a cost of $1,300. The portfolio was increased by $300 to a $14,800 fair value at year-end by adjusting the related allowance account. f. During the year, a 30% interest in Ricochet Co. was purchased as an investment for $9,500. Ricochet reported $20,000 in net income for the year and paid dividends of $2,000 to Smart. 8. $5,000 of accounts receivable were written off as uncollectible during the year. h. Booster's inventory consists of Construction-in-Process in excess of the Billings on Construction-in-Process account balance. i. A building was destroyed by fire during the year and insurance proceeds of $26,000 were collected j. The 12% bonds payable were issued on February 28, 2018, at 97, They mature on February 28, 2028. The company uses the straight-line method to amortize bond premiums and discounts. k. Booster recorded pension expense of $350,000 for the year. l. A lease agreement was signed on July 1st, 2017 for the use of equipment worth $20,000. The fiscal year. e. Short-term marketable securities were purchased at a cost of $1,300. The portfolio was increased by $300 to a $14,800 fair value at year-end by adjusting the related allowance account. f. During the year, a 30% interest in Ricochet Co. was purchased as an investment for $9,500. Ricochet reported $20,000 in net income for the year and paid dividends of $2,000 to Smart. 8. $5,000 of accounts receivable were written off as uncollectible during the year h. Booster's inventory consists of Construction-in-Process in excess of the Billings on Construction-in-Process account balance. i. A building was destroyed by fire during the year and insurance proceeds of $26,000 were collected j. The 12% bonds payable were issued on February 28, 2018, at 97, They mature on February 28, 2028. The company uses the straight-line method to amortize bond premiums and discounts k. Booster recorded pension expense of $350,000 for the year. . A lease agreement was signed on July 1st, 2017 for the use of equipment worth $20 company determined that the transaction should be recorded as a capital lease. BOOSTER CONSTRUCTION COMPANY Cash Flows Worksheet For Year Ended June 30, 2018 Change Worksheet Entries Balances DebitCredit 6130/2017 6/30/2018 Increase (Decrease) Account Titles 9 Noncash Accounts 12 13 14 15 16 18 19 20 21 Credits 25 26 27 31 32 34 48 49 50 51 Cash Flows from Operating Activities: 52 53 54 56 57 58 60 61 62 63 64 65 67 68 70 71 72 73 74 Cash Flows from Investing Activities: 78 68 69 70 71 72 73 74 Cash Flows from Investing Activities: 75 76 78 79 80 Cash Flows from Financing Activities 81 82 83 86 Investing and Financing Activities Not Affecting Cash: 87 90 91 92 93 Net Increase in Cash 94 95 96 97 98 Totals 100 101 102 103