The comparative balance sheet of Whitman Co. at December 31, 20Y2 and 20Y1, is as follows:

1		Dec. 31, 20Y2	Dec. 31, 20Y1
2	Assets
3	Cash	$917,060.00	$964,640.00
4	Accounts receivable (net)	828,490.00	761,370.00
5	Inventories	1,269,190.00	1,161,990.00
6	Prepaid expenses	30,160.00	34,400.00
7	Land	316,470.00	480,110.00
8	Buildings	1,463,160.00	900,900.00
9	Accumulated depreciation-buildings	(408,380.00)	(381,900.00)
10	Equipment	511,860.00	454,790.00
11	Accumulated depreciation-equipment	(141,520.00)	(159,060.00)
12	Total assets	$4,786,490.00	$4,217,240.00
13	Liabilities and Stockholders Equity
14	Accounts payable (merchandise creditors)	$922,800.00	$958,260.00
15	Bonds payable	270,000.00	0.00
16	Common stock, $25 par	327,000.00	117,000.00
17	Paid-in capital: Excess of issue price over parcommon stock	752,200.00	559,000.00
18	Retained earnings	2,514,490.00	2,582,980.00
19	Total liabilities and stockholders equity	$4,786,490.00	$4,217,240.00

The noncurrent asset, noncurrent liability, and stockholders equity accounts for 20Y2 are as follows:

ACCOUNT Land

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
20Y2
Jan.	1	Balance			480,110
Apr.	20	Realized $151,080 cash from sale		163,640	316,470

ACCOUNT Buildings

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
20Y2
Jan.	1	Balance			900,900
Apr.	20	Acquired for cash	562,260		1,463,160

ACCOUNT Accumulated DepreciationBuildings

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
20Y2
Jan.	1	Balance				381,900
Dec.	31	Depreciation for year		26,480		408,380

ACCOUNT Equipment

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
20Y2
Jan.	1	Balance			454,790
	26	Discarded, no salvage		47,490	407,300
Aug.	11	Purchased for cash	104,560		511,860

ACCOUNT Accumulated Depreciation Equipment

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
20Y2
Jan.	1	Balance				159,060
	26	Equipment discarded	47,490			111,570
Dec.	31	Depreciation for year		29,950		141,520

ACCOUNT Bonds Payable

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
20Y2
May	1	Issued 20-year bonds		270,000		270,000

ACCOUNT Common Stock $25 par

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
20Y2
Jan.	1	Balance				117,000
Dec.	7	Issued 8,400 shares of common stock for $48 per share		210,000		327,000

ACCOUNT Paid-In Capital in Excess of ParCommon Stock

					ACCOUNT NO.
					Balance
Date		Item	Debit	Credit	Debit	Credit
20Y2
Jan.	1	Balance				559,000
Dec.	7	Issued 8,400 shares of common stock for $48 per share		193,200		752,200

ACCOUNT Retained Earnings

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

20Y2

Jan.

1

Balance

2,582,980

Dec.

31

Net loss

36,020

2,546,960

31

Cash dividends

32,470

2,514,490

Whitman Co.

Statement of Cash Flows

?

1	Cash flows from operating activities:
2	?	?
3	Adjustments to reconcile net loss to net cash flow from operating activities:
4	?	?
5	?	?
6	Changes in current operating assets and liabilities:
7	?	?
8	?	?
9	?	?
10	?	?
11
12
13	Cash flows from investing activities:
14	?
15	?	?
16	?	?
17
18
19	Cash flows from financing activities:
20	?	?
21	?	?
22	?	?
23			?
24
25	Cash at the beginning of the year
26	Cash at the end of the year
Can you please break this problem down to the lowest level for me I ask for help already and I am still having trouble thanks in advance.