**I am unable to comment back-- how is this an incomplete question? What other information do you need?**

Create a statement of cash flows using only the accounts that have changes or cash flows (use changes columns):

		CHANGES COLUMNS Used ONLY for Statement of cash flows
Acct. No.	Account Title	Debit	Credit
100	Cash	21,470.00	-
102	Accounts Receivable, net	(19,500.00)	-
104	Merchandise Inventory, net	100,170.00	-
106	Office Supplies	5,250.00	-
107	Prepaid Expenses	(2,000.00)	-
120	Equity Investments - Trading	26,800.00	-
122	Investments - Held to Maturity	32,100.00	-
140	Land	500,000.00	-
145	Building	1,000,000.00	-
146	Accumulated Depreciation - Building	-	87,500.00
151	Equipment	35,000.00	-
152	Accumulated Depreciation - Equipment	-	6,000.00
153	Office Furniture	10,000.00	-
154	Accumulated Depreciation - Office Furniture	-	11,750.00
201	Accounts Payable	-	37,420.00
205	Unearned Rent	-	(2,000.00)
206	Customer Refunds Payable	-	(6,600.00)
250	Notes Payable - Long Term	-	200,000.00
251	Bonds Payable - Long Term	-	200,000.00
252	Mortgage (Warehouse) Payable	-	550,000.00
300	Common Stock, $1 Par, 100,000 Authorized; 81,000 shares Issued/Outstanding	-	15,500.00
330	Retained Earnings	-	498,410.00
331	Cash Dividends	200,000.00	-
340	Treasury Stock	50,000.00	-