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How do I do a statement of cash flows with the following info:

Panther Marine
Instructions: Using the "changes columns" from the adjusted trial balance worksheet AND the below additional information to create a statement of cash flows using the INDIRECT METHOD. Round all amounts to the nearest cent. The rest of the formatting is up to the student. Note that grades are based on organization and clarity of this financial statement. Other required items and additional information are:
a. Only use accounts that have changes or cash flows
b. Proper report title
c. Net change in cash, beginning cash balance, ending cash balance and cash per balance sheet MUST be included
d. All cash flow activities must be identified, organized, totaled, and clearly labeled
e. Assume all investment changes utilized only cash
f. Assume all financing changes utilized only cash
g. Panther Marine considers bonds and notes as investments

		Changes
Acct. No.	Account Title	Debit	Credit
100	Cash		78,536.90
102	Accounts Receivable		67,223.00
103	Allowance for Doubtful Accounts	5,826.11
104	Merchandise Inventory
105	Estimated Returns Inventory
106	Office Supplies
107	Prepaid Insurance		2,000.00
120	Investments - Trading	15,000.00
121	Investments - Available for Sale	11,800.00
122	Investments - Held to Maturity	16,155.01
123	Valuation Allowance		62,000.00
140	Land	247,232.37
145	Building		50,000.00
146	Accumulated Depreciation - Building		100,000.00
151	Equipment	10,000.00
152	Accumulated Depreciation - Equipment		2,000.00
153	Office Furniture		10,000.00
154	Accumulated Depreciation - Office Furniture		1,000.00
201	Accounts Payable
202	Wages Payable
203	Interest Payable
204	Dividends Payable
205	Unearned Rent	2,000.00
206	Customer Refunds Payable	6,654.40
250	Notes Payable		200,000.00
251	Bonds Payable		200,000.00
252	Premium on Bonds Payable
253	Discount on Bonds Payable
252	Mortgage (Warehouse) Payable	50,000.00
300	Common Stock, $1 Par, 100,000 Authorized; 65,500 shares Issued/Outstanding		15,500.00
301	Paid In Capital - Excess of Par
330	Retained Earnings
331	Cash Dividends	100,000.00
340	Treasury Stock		20,000.00
341	Unrealized (Gain) Loss Available for Sale Securities
500	Sales
600	Cost of Goods Sold
700	Wage Expense (hourly workers)
701	Salaries Expense (Exempt Staff)
702	Marketing Expense
703	Travel and Entertainment Expense
704	Bad Debt Expense
705	Property Tax Expense
706	Office Maintenance & Repair Expense
707	Legal Expenses
708	Insurance Expense
709	Utilities Expense
710	Office Supplies Expense
711	Telecommunications Expense
712	Depreciation Expense - Building
713	Depreciation Expense - Equipment
714	Depreciation Expense - Office Furniture
800	Rent Income
801	Unrealized Gain - Trading Securities
802	Realized Gain - Investment Securities
900	Interest Expense
901	Unrealized Loss - Trading Securities
902	Realized Loss - Investment Securities
	Total
	Net Income (Loss)

Panther Marine
Income Statement
For the Year Ended June 30, 2017
Sales		1,358,940.00
Cost of Goods Sold		(582,159.00)
Gross Profit		776,781.00
Operating Expenses
Wage Expense	599,500.00
Salaries Expense	129,000.00
Marketing Expense	75,000.00
Travel and entertainment Expense	925.00
Bad Debt Expense	9,816.88
Legal Expenses	5,400.00
Insurance Expense	3,500.00
Utilities Expense	68,624.12
Office Supplies Expense	735.00
Telecommunications Expense	100.00
Depreciation Expense - Building	100,000.00
Depreciation Expense - Equipment	2,000.00
Depreciation Expense - Office Furniture	1,000.00
Total Operating Expenses		995,601.00
Income from Operations (loss)		(218,820.00)
Other Incomes and Expenses
Rent Income	2,000.00
Unrealized Gain - Trading Securities	6,000.00
Realized Loss - Investment Securities	51,955.01
Interest Expense	(12,500.00)
Unrealized Loss - Trading Securities	(68,000.00)
Realized Loss - Investment Securities	(9,000.00)	(29,544.99)
Net Income (Loss)		(189,275.01)

Panther Marine
Retained Earnings Statement
For the Year Ended June 30, 2017
Retained Earnings, July 1, 2016		2,397,969.09
Net Income (loss)	(248,364.99)
Dividends:
Cash Dividends	100,000.00
Treasury Stock	18,000.00
Increase (loss) in Retrained Earnings		(366,364.99)
Retained Earnings, June 30, 2017		2,031,604.10

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