Please answer problem QS 12-19. Thank you

Qs 12-19 Indirect: Preparation of statement of cash flows LO P1, P2, P3 Comparative Balance Sheets December 31, 2016 and 2015 Assets 34,500 34,900 Cash 10,000 Accounts receivable, net 12,400 Inventory 89,600 71,700 Total current assets 130,550 112,850 49,600 42.400 Equipment Accum. depreciation--Equipment (22,400) (15,600) 161,300 145,800 Total assets Liabilities and Equity 23,800 25,900 Accounts payable 400 500 Salaries payable 24,400 26 000 Total current liabilities Equity 108,500 117,100 Common stock, no par value 20,000 0,900 Retained earnings Total liabilities and equity 161.300 800