Help! Instructions are in the first pic. I figured out the D, E, and F, but need help with G and H. I tried filling some of it out, but am missing some parts. There should be 18 operating activities, 3 investing activities, and 6 financing activities on the statement of cash flows. Thanks!

Part 2 Using the Adjusted Trial Balance provided to you, complete the Income Statement and Balance Sheet columns of the worksheet. **Use formulas. D. Prepare a multiple step income statement including calculation of weighted average shares and earnings per share. ** Must link to worksheet. E. Prepare closing entries. Close directly into retained earnings (one entry). ** Must link to worksheet. F. Prepare a retained earnings statement. **Must link to worksheet. G. Prepare a balance sheet (both years presented). ** Must link to worksheet. H. Prepare a cash flows statement. ** Must link to comparative balance sheets and income statements. Income Statement Cr. CR Dr. DR 3,310,788.00 1,756,720.00 35,134.40 14,000.00 1,500 933,104.10 43,750.00 5,016.00 483,800.00 5,200.00 1,135,000.00 3,000,000.00 Panther Builders, Inc. Adjusted Trial Balance December 31, 2021 Acc - 1 Description 100 Cash 101 Accounts Receivable 102 Allowance for Doubtful Accounts 103 Short-term Investments 104 Fair Value Adjustment-ST 105 Inventory 106 Prepaid Insurance 107 Supplies 110 Available for sale Investments 111 Fair Value Adjustment-AFS 120 Land 121 Building 122 Accumulated Depreciation-Building 123 Machinery 124 Accumulated Depreciation Machinery 125 Equipment 126 Accumulated Depreciation Equipment 127 Truck 128 Accumulated Depreciation Truck 130 Right-of-use Asset 175 Patents 201 Accounts Payable 202 Salaries Payable 203 Utilities Payable 204 Payroll Taxes Payable 205 Interest Payable 206 Dividends Payable 207 Note Payable-short term 346,154.08 Bal. Sheet Stmt. Own. Equity Dr. Cr. 3,310,788.00 1,756,720.00 35,134.40 14,000.00 1,500 933,104.10 43,750.00 5,016.00 483,800.00 5,200.00 1,135,000.00 3,000,000.00 346,154.08 850,000.00 183,300.00 650,000.00 203,923.85 56,500.00 48,166.56 500,000.00 55,000.00 358,598.10 1,722,000.00 9,000.00 33,990.00 50,750.00 350,000.00 150,000.00 850,000.00 183,300.00 650,000.00 203,923.85 56,500.00 48,166.56 500,000.00 55,000.00 358,598.10 1,722,000.00 9,000.00 33,990.00 50,750.00 350,000.00 150,000.00 190,247.00 417,250.00 454,500.00 2,500,000.00 190,247.00 417,250.00 454,500.00 2,500,000.00 128,224.00 128,224.00 295,000.00 4,463,193.00 695,590.00 5200 295,000.00 4,463,193.00 695,590.00 5200 157.777.78 71,500.00 157,777.78 71,500.00 25,000.00 25,000.00 8,186,460.00 8,186,460.00 208 Income Tax Payable 220 Lease Liability 221 Note Payable-long term 225 Bond Payable 226 Discount on Bond Payable Common Stock, $1 par, $1M shares authorized; 235,000 shares issued and 301 outstanding 302 APIC Common Stock 303 Retained Earnings 304 Unrealized Gains (Losses) Equity 305 Unearned Compensation 306 Treasury Stock 307 APIC Treasury Stock 401 Sales 500 Cost of Goods Sold 600 Compensation Expense 601 Salaries Expense 602 Bad Dept Expense 605 Payroll Tax Expense 606 Advertisting Expense 607 Insurance Expense 608 Supplies Expense 609 Depreciation Expense 610 Amortization Expense 611 Utilities Expense 612 Miscellaneous Expenses 614 Interest Expense 615 Income Tax Expense 617 Realized Gains (Losses) 620 Unrealized Gains (Losses) Income Totals 4,550,000.00 2,222.22 2,045,000.00 23,734.40 88,990.00 125,000.00 121,250.00 22,989.00 277,679.48 5,000.00 9,000.00 9,300.00 126,165.00 164,247.00 4,550,000.00 2,222.22 2,045,000.00 23,734.40 88,990.00 125,000.00 121,250.00 22,989.00 277,679.48 5,000.00 9,000.00 9,300.00 126,165.00 164,247.00 3,500.00 3,500.00 1,500.00 1,500.00 20,728,456.98 20.728,456.98 Panther Builders, Inc. Income Statement 8,186,460.00 4,550,000.00 3,636,460.00 For the Year Ended December 2021 Sales Cost of Goods Sold Gross Profit Operating Expenses Salaries Expense 2,045,000.00 Depreciation Expense 277,679.48 Advertisting Expense 125,000.00 Insurance Expense 121,250.00 Payroll Tax Expense 88,990.00 Bad Dept Expense 23,734.40 Supplies Expense 22,989.00 Miscellaneous Expenses 9,300.00 Utilities Expense 9,000.00 Amortization Expense 5,000.00 Compensation Expense 2,222.22 Income from Operations Other Revenue and Gains Realized Gains (Losses) Other Expenses and Losses Interest Expense 126,165.00 Unrealized Gains (Losses) Income 1,500.00 Income before Income Tax Income Tax Net Income Earnings per common share 2,730,165.11 906,294.89 3,500.00 $ 127,665.00 782,129.89 164,247.28 617,882.62 2.82 Panther Builders, Inc. Balance Sheet 31-Dec-21 2021 2020 $ ASSETS Current Assets Cash Accounts Receivable Less: Allowance for Doubtful Accounts Short-term Investments Fair Value Adjustment-ST Inventory PPD Insurance Supplies Total Current Assets 1,646,663 879,500 -30,000 14,000 $ $ $ $ $ $ $ $ $ 3,310,788 1,756,720 (35,134) 14,000 (1,500) 933,104 43,750 5,016 6,026,744 2,400,000 50,000 3,600 4963,763 Property, Plant, & Equipment Land Building Less: Accumulated Dep. Building Machinery Less: Accumulated Dep. Machinery Equipment Less: Accumulated Dep. Equip. Del. Truck Less: Accumulated Dep. Truck Property, Plant, & Equipment (Net) $ $ $ $ $ $ $ $ $ $ 1,135,000 3,000,000 (346,154) 850,000 (183,300) 650,000 (203,924) 56,500 (48,167) 4,909,956 1,135,000 3,000,000 -269,231 850,000 -14,100 260,000 -184,923 56,500 -42,611 4,790,635.00 Long-term Investments Available for Sale Investments Fair Value Adjustment-AFS $ $ $ 483,800 (5,200) 478,600 100,000 15,000 115,000 $ 55,000 60,000 Intangible Assets Patents Other Non-current Assets Right of use Asset Total Assets $ $ 500,000 11,970,299 $ 9,929,398.00 Current Liabilities A/P Salaries Payable Utilities Payable Payroll Taxes Payable Interest Payable Dividends Payable Note Payable-Short Term Income Tax Payable Total Current Liabilities $ $ $ $ $ $ $ $ $ 358,598 1,722,000 9,000 33,990 50,750 350,000 150,000 190,247 2,864,585 1,141,754 1,177,000 11,000 73,000 13,000 400,000 50,000 126,000 2,991,754 Long Term Liabilities Lease Liability Note Payable-Long Term Bond Payable Discount on Bond Payable Total Long Term Liabilities $ $ $ $ S 417,250 454,500 454,500 (128,224) 1,198,026 500,000 2,500,000 (146,139) 2,853,861 $ Total Liabilities $ 4,062,611 $ 5,845,615 Stockholders' Equity Common Stock $1 par, $1M Shares Authorized; 295,000 Shares Issued and 279,500 shares Outstanding $ Additional Paid in Capital - Common Stock $ RE $ Unrealized gain(loss) Available for Sale Securities $ Less: Unearned Compensation $ Less: Treasury Stock (net) Total Stockholders' Equity $ 279,500 4,463,193 695,590 5,200 157,778 5,500 5,606,761 200,000 2,823,193 1,045,590 15,000 4,083,783 Total Liabilities and Stockholders' Equity $ 9,669,372 $ 9929398.00 Panther Builders, Inc. Statement of Cash Flows For the Year Ended December 31, 2021 Operating Activities Net Income $ 617,883 Adj. to reconile net income to net cash Depreciation $ 277,679 Amortization $ 5,000 Unrealized holding gain or loss $ (1,500) Compensation Expense $ 2,222 A/R increase $ (2,636,220) A/P decrease $ 783,156 Prepaid insurance $ 6,250 decrease Inventory $ 1,466,896 decrease Salaries Payable $ 545,000 increase Utilities Payable $ (2,000) decrease Payroll Taxes Payable $ (39,010) decrease Interest Payable $ 37,750 increase Dividends Payable $ (50,000) decrease Note Payable-Short Term $ 100,000 increase Income Tax Payable $ 64,247 increase Supplies $ (1,416) increase $ 558,055 1,175,937 Net cash provided by operating activities Investing Activities Purchase of equiment $ $ (390,000) $ Available for sale investments Net cash used by investing activities 383,800 $ (6,200) $ $ Financing Activities Payment of dividends Common Stock Issued Treasury Stock Purchased Longterm Note paid Shortterm Note paid off Issuance of restricted stock Net cash provided by financing activities (350,000) 97,500 -5500 (45,500) 100,000 160,000 $ $ $ $ (43,500) Net increase in cash Cash at beginning Cash at end 1,126,237 $ 1,646,663 3,310,788 Part 2 Using the Adjusted Trial Balance provided to you, complete the Income Statement and Balance Sheet columns of the worksheet. **Use formulas. D. Prepare a multiple step income statement including calculation of weighted average shares and earnings per share. ** Must link to worksheet. E. Prepare closing entries. Close directly into retained earnings (one entry). ** Must link to worksheet. F. Prepare a retained earnings statement. **Must link to worksheet. G. Prepare a balance sheet (both years presented). ** Must link to worksheet. H. Prepare a cash flows statement. ** Must link to comparative balance sheets and income statements. Income Statement Cr. CR Dr. DR 3,310,788.00 1,756,720.00 35,134.40 14,000.00 1,500 933,104.10 43,750.00 5,016.00 483,800.00 5,200.00 1,135,000.00 3,000,000.00 Panther Builders, Inc. Adjusted Trial Balance December 31, 2021 Acc - 1 Description 100 Cash 101 Accounts Receivable 102 Allowance for Doubtful Accounts 103 Short-term Investments 104 Fair Value Adjustment-ST 105 Inventory 106 Prepaid Insurance 107 Supplies 110 Available for sale Investments 111 Fair Value Adjustment-AFS 120 Land 121 Building 122 Accumulated Depreciation-Building 123 Machinery 124 Accumulated Depreciation Machinery 125 Equipment 126 Accumulated Depreciation Equipment 127 Truck 128 Accumulated Depreciation Truck 130 Right-of-use Asset 175 Patents 201 Accounts Payable 202 Salaries Payable 203 Utilities Payable 204 Payroll Taxes Payable 205 Interest Payable 206 Dividends Payable 207 Note Payable-short term 346,154.08 Bal. Sheet Stmt. Own. Equity Dr. Cr. 3,310,788.00 1,756,720.00 35,134.40 14,000.00 1,500 933,104.10 43,750.00 5,016.00 483,800.00 5,200.00 1,135,000.00 3,000,000.00 346,154.08 850,000.00 183,300.00 650,000.00 203,923.85 56,500.00 48,166.56 500,000.00 55,000.00 358,598.10 1,722,000.00 9,000.00 33,990.00 50,750.00 350,000.00 150,000.00 850,000.00 183,300.00 650,000.00 203,923.85 56,500.00 48,166.56 500,000.00 55,000.00 358,598.10 1,722,000.00 9,000.00 33,990.00 50,750.00 350,000.00 150,000.00 190,247.00 417,250.00 454,500.00 2,500,000.00 190,247.00 417,250.00 454,500.00 2,500,000.00 128,224.00 128,224.00 295,000.00 4,463,193.00 695,590.00 5200 295,000.00 4,463,193.00 695,590.00 5200 157.777.78 71,500.00 157,777.78 71,500.00 25,000.00 25,000.00 8,186,460.00 8,186,460.00 208 Income Tax Payable 220 Lease Liability 221 Note Payable-long term 225 Bond Payable 226 Discount on Bond Payable Common Stock, $1 par, $1M shares authorized; 235,000 shares issued and 301 outstanding 302 APIC Common Stock 303 Retained Earnings 304 Unrealized Gains (Losses) Equity 305 Unearned Compensation 306 Treasury Stock 307 APIC Treasury Stock 401 Sales 500 Cost of Goods Sold 600 Compensation Expense 601 Salaries Expense 602 Bad Dept Expense 605 Payroll Tax Expense 606 Advertisting Expense 607 Insurance Expense 608 Supplies Expense 609 Depreciation Expense 610 Amortization Expense 611 Utilities Expense 612 Miscellaneous Expenses 614 Interest Expense 615 Income Tax Expense 617 Realized Gains (Losses) 620 Unrealized Gains (Losses) Income Totals 4,550,000.00 2,222.22 2,045,000.00 23,734.40 88,990.00 125,000.00 121,250.00 22,989.00 277,679.48 5,000.00 9,000.00 9,300.00 126,165.00 164,247.00 4,550,000.00 2,222.22 2,045,000.00 23,734.40 88,990.00 125,000.00 121,250.00 22,989.00 277,679.48 5,000.00 9,000.00 9,300.00 126,165.00 164,247.00 3,500.00 3,500.00 1,500.00 1,500.00 20,728,456.98 20.728,456.98 Panther Builders, Inc. Income Statement 8,186,460.00 4,550,000.00 3,636,460.00 For the Year Ended December 2021 Sales Cost of Goods Sold Gross Profit Operating Expenses Salaries Expense 2,045,000.00 Depreciation Expense 277,679.48 Advertisting Expense 125,000.00 Insurance Expense 121,250.00 Payroll Tax Expense 88,990.00 Bad Dept Expense 23,734.40 Supplies Expense 22,989.00 Miscellaneous Expenses 9,300.00 Utilities Expense 9,000.00 Amortization Expense 5,000.00 Compensation Expense 2,222.22 Income from Operations Other Revenue and Gains Realized Gains (Losses) Other Expenses and Losses Interest Expense 126,165.00 Unrealized Gains (Losses) Income 1,500.00 Income before Income Tax Income Tax Net Income Earnings per common share 2,730,165.11 906,294.89 3,500.00 $ 127,665.00 782,129.89 164,247.28 617,882.62 2.82 Panther Builders, Inc. Balance Sheet 31-Dec-21 2021 2020 $ ASSETS Current Assets Cash Accounts Receivable Less: Allowance for Doubtful Accounts Short-term Investments Fair Value Adjustment-ST Inventory PPD Insurance Supplies Total Current Assets 1,646,663 879,500 -30,000 14,000 $ $ $ $ $ $ $ $ $ 3,310,788 1,756,720 (35,134) 14,000 (1,500) 933,104 43,750 5,016 6,026,744 2,400,000 50,000 3,600 4963,763 Property, Plant, & Equipment Land Building Less: Accumulated Dep. Building Machinery Less: Accumulated Dep. Machinery Equipment Less: Accumulated Dep. Equip. Del. Truck Less: Accumulated Dep. Truck Property, Plant, & Equipment (Net) $ $ $ $ $ $ $ $ $ $ 1,135,000 3,000,000 (346,154) 850,000 (183,300) 650,000 (203,924) 56,500 (48,167) 4,909,956 1,135,000 3,000,000 -269,231 850,000 -14,100 260,000 -184,923 56,500 -42,611 4,790,635.00 Long-term Investments Available for Sale Investments Fair Value Adjustment-AFS $ $ $ 483,800 (5,200) 478,600 100,000 15,000 115,000 $ 55,000 60,000 Intangible Assets Patents Other Non-current Assets Right of use Asset Total Assets $ $ 500,000 11,970,299 $ 9,929,398.00 Current Liabilities A/P Salaries Payable Utilities Payable Payroll Taxes Payable Interest Payable Dividends Payable Note Payable-Short Term Income Tax Payable Total Current Liabilities $ $ $ $ $ $ $ $ $ 358,598 1,722,000 9,000 33,990 50,750 350,000 150,000 190,247 2,864,585 1,141,754 1,177,000 11,000 73,000 13,000 400,000 50,000 126,000 2,991,754 Long Term Liabilities Lease Liability Note Payable-Long Term Bond Payable Discount on Bond Payable Total Long Term Liabilities $ $ $ $ S 417,250 454,500 454,500 (128,224) 1,198,026 500,000 2,500,000 (146,139) 2,853,861 $ Total Liabilities $ 4,062,611 $ 5,845,615 Stockholders' Equity Common Stock $1 par, $1M Shares Authorized; 295,000 Shares Issued and 279,500 shares Outstanding $ Additional Paid in Capital - Common Stock $ RE $ Unrealized gain(loss) Available for Sale Securities $ Less: Unearned Compensation $ Less: Treasury Stock (net) Total Stockholders' Equity $ 279,500 4,463,193 695,590 5,200 157,778 5,500 5,606,761 200,000 2,823,193 1,045,590 15,000 4,083,783 Total Liabilities and Stockholders' Equity $ 9,669,372 $ 9929398.00 Panther Builders, Inc. Statement of Cash Flows For the Year Ended December 31, 2021 Operating Activities Net Income $ 617,883 Adj. to reconile net income to net cash Depreciation $ 277,679 Amortization $ 5,000 Unrealized holding gain or loss $ (1,500) Compensation Expense $ 2,222 A/R increase $ (2,636,220) A/P decrease $ 783,156 Prepaid insurance $ 6,250 decrease Inventory $ 1,466,896 decrease Salaries Payable $ 545,000 increase Utilities Payable $ (2,000) decrease Payroll Taxes Payable $ (39,010) decrease Interest Payable $ 37,750 increase Dividends Payable $ (50,000) decrease Note Payable-Short Term $ 100,000 increase Income Tax Payable $ 64,247 increase Supplies $ (1,416) increase $ 558,055 1,175,937 Net cash provided by operating activities Investing Activities Purchase of equiment $ $ (390,000) $ Available for sale investments Net cash used by investing activities 383,800 $ (6,200) $ $ Financing Activities Payment of dividends Common Stock Issued Treasury Stock Purchased Longterm Note paid Shortterm Note paid off Issuance of restricted stock Net cash provided by financing activities (350,000) 97,500 -5500 (45,500) 100,000 160,000 $ $ $ $ (43,500) Net increase in cash Cash at beginning Cash at end 1,126,237 $ 1,646,663 3,310,788