Use this format for the cash flow statement:

You are required to conduct an analysis of specific financial data of Bob Smith, Inc. Bob is an existing bank customer. When the loan to Bob was originally made in 2016, the bank required Bob to increase the YE 2016 cash balance to at least $70,000 to qualify for the interest rate that the bank used for the original loan. This cash balance was required for the bank to make its target yield on the loan created. The Cash Flow Statement and Balance Sheet show an actual YE 2017 cash balance of less than $34,000.

Please complete the 2017 Cash Flow Statement using the format in first image. In addition, please prepare the "Common Sized Financial Statements" for the 2 years shown in accounting format.

Bob Smith, Inc. Statement of Cash Flows For the Year Ended December 31, 2