make this for a statement of cash flows

nt/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=assignment-take&inpro Dec. 31, 20Y3 Dec 31, 20Y2 Assets Cash $155,000.00 $150,000.00 450,000.00 400,000.00 Accounts receivable (net) Inventories 770,000.00 750,000.00 Investments 0.00 100,000.00 7 Land 500,000.00 0.00 Equipment 1.200,000.00 1.400.000.00 (600,000.00) Accumulated depreciation-equipment (500.000.00) $2.100.000.00 10 Total assets $2,675,000.00 Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) $340,000.00 $300,000.00 45,000.00 50,000.00 30,000.00 25,000.00 13 Accrued expenses payable (operating expenses) 14 Dividends payable 15 Common stock, S4 par 16 Paid-in capital in excess of par-common stock 700,000.00 600,000.00 200,000.00 175,000.00 950,000.00 1 Retained earnings 1360.000.00 $2,675,000.00 15 Total abilities and stockholders equity Sales $3,000,000.00 (1,400,000.00) Cost of goods sold Gross profit $1,600,000.00 Operating expenses: Depreciation expense $100,000.00 950,000.00 (1.050,000.00) Other operating expenses Total operating expenses Operating income 9Other income: 10 Gain on sale of investments 11. Income before income tax $550,000.00 75,000.00 $625,000.00 Income tax expense (125.000.00) $500,000.00 income