Exhbit 21-3

The Travis Company uses the spreadsheet method for completing the statement of cash flows. The balance sheet accounts and other related information related to those accounts are presented below for Travis Company:

Assets December 31, 2017 December 31, 2016

Cash $140,000 $100,000

Accounts Receivable, net 200,000 240,000

Inventory 160,000 140,000

Long-Term Investments 60,000 150,000

Plant Assets 500,000 450,000

Accumulated Depreciation (300,000) (290,000)

Patents 8,000 10,000

Total Assets $768,000 $800,000

Equities

Accounts Payable $100,000 $80,000

Bonds Payable, Due 2017 180,000 240,000

Common Stock, $10 Par 200,000 160,000

Additional Paid-In Capital 160,000 140,000

Retained Earnings 128,000 180,000

Total Equities $768,000 $800,000

Additional Information related to 2017 activities:

1. Net Loss for 2017 was $40,000
2. Cash Dividends of $12,000 were declared and paid in 2017.
3. 4,000 shares of common stock were issued to bondholders converting bonds payable into common stock
4. A long-Term investment was sold for $100,000 cash
5. Equipment costing $100,000 and having accumulated depreciation of $30,000 was sold for $50,000 cash.

I need some help with the FULL cash flow statements for operating activities, Investing Activities, & Financing Activities and maybe Non-cash Investing and Financing Activities, Indirect method.