Statement of Cash Flows

The comparative balance sheet of Whitman Co$.$ at December $31,20Y2$ and $20$Y$1,$ is as follows:

Dec. $31,$

Dec. $31,$

$20Y2$

$20Y1$

Assets

Cash

$\backslash$table$[[$$$542,240,$$$582,420,],[493,440,450,060,],[748,290,688,640,],[17,350,20,610,],[186,530,281,960,],[862,160,531,400,],[(244,010),(227,740),],[303,650,268,410,],[(83,500),,(93,810)$