Can anyone explain how I can get underlined numbers from the table?

Thank you.

A firm has recorded the following transactions in Period 0 Transaction Period -1 Period 0 Period 1 400 400 800 800 P PCR SPCU 700 700 1500 1500 200 200 600 600 P PCR SPCU 700 700 1600 1600 4 300 300 800 800 P PCR S PCU 500 500 1100 1100 P PCR S PCU 1000 1000 2000 2000 P PCR SPCU 300 300 600 600 P PCR S PCU P Purchase, PCR-payment to creditor, S-sales, PCU payment from customer c) Calculate a traditional cash flow statement based on the seven transactions. Accrual-based earnings PO 2600 Begin 1600 1100 200 End Inventory Accounts receivable Accounts Payable Cash flow, PO 1000 600 1100 100 4400 300