please tell me which formulas were used

The followings are the income statement and the balance sheets of the Pretty Me Company. Calculate cash flow for the company by filling in the highlighted cells in the Free Cash Flow table at the end of t 1/1/02 Profit and loss Statement Sales Cost of Sales Depreciation Interest rate Inventory Profit before tax State tax (5%) Federal tax (36%) Dividends Retained earnings 12/31/02 700,000 547,700 -100,000 -54,533 25,000 22,767 1,138 7,786 0 13,842 Balance sheet - Assets 1/1/02 12/31/02 Current assets Cash Treasury securities Prepaid expenses Payments receivable Inventory 1,000,000 0 0 0 0 1,000,000 229,376 120,000 290,500 55,000 25,000 719,876 Total current assets Fixed assets 0 0 0 1,230,000 100,000 1,130,000 At cost Accumulate depreciation Net Fixed assets Total assets 1,000,000 1,849,876 Balance sheet Liabilities and Equit Current liabilities 1/1/02 12/31/02 Accounts payable Total current liabilities 42,200 42,200 0 0