need help with preparing a cash flow

Prepare the statement of cash flows of Island Coffee Roasters Corp., for the month ended August 31, 2015

Prepare the statement of cash flows of Ebert Coffee Roasters Corp., for the month ended just August 31,2015 Payments of cash: Acquisition of equipment. . . . . . . . . . . $203,500 Cash balance, August 1, 2015. . . . . . . . $0 Dividends. . . . . . . . . . . . . . . . . . . . . . 2,900 Cash balance, August 31, 2015. . . . . . . 5,800 Retained earnings Cash receipts: August 1, 2015. . . . . . . . . . . . . . . . . . 0 Issuance (sale) of stock to owners. . . . 17,200 Retained earnings Rent expense. . . . . . . . . . . . . . . . . . . . 1,800 August 31, 2015 190,700 Common stock. . . . . . . . . . . . . . . . . . . 17,200 Utilities expense. . . . . . . . . . . . . . . . . . 5,600 Equipment. . . . . . . . . . . . . . . . . . . . . . 203,500 Adjustments to reconcile net income Office supplies. . . . . . . . . . . . . . . . . . . 7,300 to net cash provided by operations. . . . 1,400 Accounts payable. . . . . . . . . . . . . . . . . 8,700 Salary expense. . . . . . . . . . . . . . . . . . . 79,000 Service revenue. . . . . . . . . . . . . . . . . . 280,000 Ebert Coffee Roasters Corp. Retained earnings, August 1, 2015 Add: Net income Statement of Retained Earnings For the Month Ended August 31, 2015 $0 193,600 Less: Dividends 193,600 (2,900) Retained earnings, August 31, 2015 Ebert Coffee Roasters Corp. $190,700 Income Statement For the Month Ended August 31, 2015 Revenue: Service revenue Expenses: Salary expense Utilities expense Rent expense Total expenses Net income $280,000 $79,000 5,600 1,800 86,400 $193,600 Ebert Coffee Roasters Corp. Balance Sheet August 31, 2015 Assets Liabilities Cash $5,800 Accounts payable Office supplies 7,300 Stockholders' Equity 203,500 Common stock Equipment Retained earnings Total assets Total stockholders' equity Total liabilities and stockholders' $216,600 equity $8,700 17,200 190,700 207,900 $216,600