Please prepare the Statement of Cash Flows for fiscal year 2016 in proper format.

Have to find the closing balance after doing the calculations in the statement of cash flows

B G H N 3 4 LO 66,200 List of Items for Statement of Cash Flows Statement 3 December 31, 2016 4 (thousands of dollars) 5 6 Cash and Cash Equivalents, January 1, 2016 7 Cash and Cash Equivalents, December 31, 2016 8 increase in accrued expenses 9 decrease in prepaid expenses 10 increase in inventories 11 decrease in income taxes payable 12 increase in accounts payable 13 gain on sale of investment 14 increase in accounts receivable 15 gain on sale of land 16 dividend payments 17 depreciation expense 18 payments for purchase of investments 19 payments for purchase of equipment 20 payments for ppuchase of land 21 proceeds from sale of land 22 proceeds from the issuance of stock 23 proceeds from sale of investments 24 net income 25 payments made to retire bonds payable 26 proceeds from the issueance of a mortgage 27 payments for purchase of building 2,300 960 21,350 3,500 6,840 11,000 20,000 20,500 33,000 39,990 40,500 56,200 62,500 85,000 81,000 100,500 120,000 150,000 175,000 187,500