Check Figures:
2015 Net Cash from Operating Activities	$ 20,775,751
2014 Net Cash from Investing Activities	$ (2,575,449)
2015 Net Increase (Decrease) in Cash	$ 213,488

can someone build statement of cash flows with the following trial balance?

Chester, Inc.
Trial Balances for years ending December 31, 2013, 2014 and 2015
Account Description	2,013	2014	2015
Accounts Payable	(8,934,591)	(19,488,866)	(12,850,648)
Accounts Receivable	20,513,628	56,472,091	49,042,528
Accum. Depreciation	(205,000)	(786,102)	(1,403,257)
Administrative Wages Expense	21,094,132	18,344,399	19,706,506
Advertising Expense	1,121,425	1,161,276	1,058,391
Allowance for Doubtful Accounts	(1,578,525)	(2,387,691)	(2,942,552)
Auto Expenses	261,218	235,763	214,001
Bad Debt Expense	2,028,032	5,875,403	13,900,800
Bonus Expense	0	504,000	459,000
Bonuses payable	0	(504,000)	(459,000)
Buildings and Land Improvements	779,882	698,775	833,775
Cash on Hand	$2,483	$2,459	$2,511
Checking Account - Operating	247,646	252,858	243,892
Common Stock	(10,131,250)	(10,131,250)	(10,131,250)
Cost of Goods Sold	176,961,437	161,029,981	179,103,248
Current Portion LT Note Payable	0	(677,640)	(721,480)
Depreciation Expense	166,250	581,102	617,155
Dividend payable	(6,000,000)	(15,250,000)	(15,000,000)
Dividends	6,000,000	15,250,000	15,000,000
Federal Payroll Taxes Payable	(7,541)	(132,256)	(99,192)
FICA Employee Withholding	(1,648)	(9,452)	(7,089)
FICA Employer Withholding	(1,648)	(9,452)	(7,089)
Freight	5,378,689	4,749,095	4,325,068
Income from Investments	(665,079)	(658,672)	(549,387)
Income Tax Expense - Federal	2,956,250	14,142,240	7,269,540
Income Tax Expense - State	536,250	2,503,200	1,258,000
Income Taxes Receivable/Payable	0	(3,205,440)	(6,011,540)
Insurance Expense	1,067,428	1,045,085	951,774
Interest Expense	1,093,750	3,373,056	2,942,147
Interest Income	(255,379)	(147,707)	(142,168)
Interest payable	0	(470,311)	(568,429)
Inventory	23,531,507	75,351,471	65,990,780
Investments - Trading	6,935,712	6,850,198	6,978,923
Land	146,250	131,040	131,040
Legal and Professional Expense	4,506,417	11,037,039	8,987,069
Line of Credit	(12,500,000)	(52,231,360)	(47,481,737)
Long-Term Note Payable		(12,762,360)	(12,040,880)
Loss on Legal Settlement	23,965,000	-	-
Machinery, Equipment, Office Furniture	541,522	3,280,589	3,280,589
Maintenance Expense	76,420	96,020	87,641
Medicare Employer Withholding	(730)	(12,785)	(9,589)
Medicare Withholding	(730)	(12,785)	(9,589)
Miscellaneous Office Expense	21,279	27,803	25,390
MMKT Accounts	806,288	983,161	1,205,563
Office Supplies	9,259	9,565	9,182
Other Noncurrent Assets	67,301	-	-
Other Receivables	0	1,400,000	1,200,000
Paid-in Capital	(9,278,750)	(9,278,750)	(9,278,750)
Payroll Tax Expense	1,938,736	1,767,149	1,609,342
Pension/Profit-Sharing Plan Ex	3,750,000	3,696,000	3,366,000
Phone	95,467	57,911	53,651
Postal	160,042	87,140	79,360
Prepaid Insurance	1,829,143	2,830,474	2,667,722
Prepaid Rent	250,000	-	-
Property Tax Expense	100,619	110,252	101,319
Rent or Lease Expense	3,254,357	1,370,273	2,230,615
Research and Development	38,639,554	532,425	3,080,313
Reserve for Inventory Obsolescence	(3,765,000)	(12,136,103)	(10,558,525)
Retained Earnings (Beginning Balance)	(2,773,900)	????	????
Sales	(307,716,148)	(271,839,067)	(288,876,206)
Sales Returns	5,621,979	12,432,247	23,110,096
State Payroll Taxes Payable	(3,519)	(61,630)	(46,200)
Unrealized (Gains) and Losses - Investments	64,288	85,514	(128,725)
Utilities	169,554	170,765	155,600
Wages Payable	(36,838)	(264,513)	(198,384)
Warehouse Salaries	5,791,730	5,848,120	5,270,689
Warranty Expense	1,375,352	1,297,104	1,422,381
	0	3,214,851	8,449,935