Make a cash flow statement using the following information below.

2017 Income Statement Sales 989 100 479 500 Cost of goods sold Selling and administrative 218 300 Depreciation 95 500 EBIT 195 800 Interest 33 760 EBT 162 040 Taxes 84 200 Net Income 77 840 Dividends 16 800 Additions to retained earnings 61 040 Cash $ 9 500 Accounts receivable Eumeralla Ltd Balance Sheet as at 30 June 2016 $ 13 300 Accounts payable 18 900 Notes payable 13 700 Current liabilities 45 900 Long-term debt 344 400 Owners' equity 390 300 Total liabilities and owners' equity 14 500 24 000 Inventory Current assets 136 800 Net fixed assets 229 500 Total assets 390 300 Eumeralla Ltd Balance Sheet as at 30 June 2017 Cash $ 14 400 $10 500 Accounts receivable 21 100 16 500 Inventory 22 800 27 000 Accounts payable Notes payable Current liabilities Long-term debt Owners' equity Total liabilities and owners' equity Current assets 58 300 152 000 Net fixed assets 289 300 410 000 468 300 Total assets 468 300