Using the information create the

1. Statement of Changes in Equity

2. Statement of Cash Flow

Activities & Statement of Change in Equity Compute for the total cash provided or used by the operating activities, investing and financing activities Balance of Auditor Company as of December 31, 2016 Payment to suppliers O 15,000 Payment to long-term creditors F 25,000 Cash collection from customers O 60,000 Cash payments for maintenance expenses O 5,000 Cash payments to acquire a building I 500,000 Cash receipts from rent to clients O 12,000 Cash payments for salaries of employees O 18,000 Sale on account O 90,000 Purchases on account 25,000 Depreciation of machinery O 15,000 Additional cash investment from owner F 90,000 Cash payment for amounts borrowed 6,000 Cash receipts from a bank loan F 100,000 Cash withdrawal of owners F 10,000 Cash received for selling properties 420,000 Net income of the company 90,000 Capital, January 1 2,900,000 Cash, January 1 150,000