Statement of Cash Flows
	2015	2016
Cash	74,000	125,000
Accounts receivable	18,000	40,000
Inventory	26,000	30,000
Supplies	12,000	3,900
	130,000	198,900
Land	350,000	500,000
Building	500,000	250,000
Accumulated depreciation building	-100,000	-88,000
Vehicles	125,000	108,000
Accumulated depreciation vehicles	-74,000	-68,000
	801,000	702,000
	$931,000	$900,900
Accounts payable	38,000	34,000
Dividends payable	41,800	42,700
Current bank loan	15,000	15,000
	94,800	91,700
Non-current bank loan	616,200	579,200
	711,000	670,900
Common shares	45,000	50,000
Retained earnings	175,000	180,000
	220,000	230,000
	$931,000	$900,900
Additional Information
- Dividends of $1,000 were declared during the year
- A vehicle was acquired in trade for the equal value in common shares
- The company purchased back and cancelled shares during the year.
- A building with a carrying amount of $120,000 was sold during the year at a $30,000 loss.
- Only one other building transaction occurred during the year, it was purchased for $400,000 cash.
- Land was sold during the year at a gain of $25,000
- During the year $184,380 was paid towards the bank loan.

Make a cash flow statement

Net income is -4000