need to create a cash flow statement with the following data first column is current year and second is prior year

Change - Purchase of Plant, Property and Equipment and ConstructionInProgress

(6,551,104)

(7,511,920)

Cash flow

Change in Intercompany Payables

(6,428)

(1,057,285)

Cash flow

Change in Other Accrued Expenses

(37,191)

52,757

Cash flow

Change - Principal Payments On LongTerm Debt

(1,472,875)

(89,055)

Cash flow

Change in Assets Whose Use is Limited

(5,142,901)

Cash flow

Change - Other current liabilities

172,819

Cash flow

Change in Intercompany Receivables

(18,779)

(6,478)

Cash flow

Change in Accrued Compensation and Related Liabilities

1,591,960

192,205

Cash flow

Change in Inventory

(63,240)

341,011

Cash flow

Change in Prepaid Expenses and Other Current Assets

19,138

(20,288)

Cash flow

Change in Accounts and Notes Receivable, Net of Allowance for Uncollectible Receivables and ThirdParty Contractual Withholds

(373,155)

(2,185,739)

Cash flow

Change in Deferred Credits

40,598

Cash flow

Change - Proceeds from Issuance of ShortTerm Notes and Loans

5,142,900

Cash flow

Change in Other Current Liabilities

172,819

Cash flow

Change in Accounts Payable

(576,190)

546,890

Cash flow

Change in Pledges and Other Receivables

(5,656,990)

2,371,944

Cash flow

Change in Payable to ThirdParty Payors

78,887

A little more information from my professor

	Current Year	Prior Year
Depreciation & Amortization (cash flow)	$4,091,948	$3,896,495
Intercompany (Cash Flow)	($12,027,773)	($11,899,796)
Less accumulated depreciation & amortization (balance sheet)	($47,637,321)	($44,137,099)

54,035

Cash flow

Account	Current Year	Prior Year
Cash	3,422,928	3,773,862	Balance sheet
Accrued compensation and related liabilities	4,248,791	2,656,831	Balance sheet
Accounts and notes receivable	52,966,361	48,883,616	Balance sheet
Prepaid expenses and other current assets	13,956	33,094	Balance sheet
Inventory	1,461,138	1,397,898	Balance sheet
Accounts payable	2,080,892	2,657,082	Balance sheet
Payable to thirdparty payors	400,083	321,196	Balance sheet
Notes and loans payable	5,142,900		Balance sheet
Other deferred credits	40,598		Balance sheet
Intercompany payables	782	7,210	Balance sheet
Bonds payable	7,040,952	8,539,836	Balance sheet
Pledges and other receivables	7,043,254	1,386,264	Balance sheet
Construction in progress	1,400,434	2,032,344	Balance sheet
Equipment	27,614,701	24,861,028	Balance sheet
Land improvements	4,284,122	4,284,122	Balance sheet
Unrestricted Fund Balance	35,632,865	28,111,550	Balance sheet
Buildings and Improvements	38,658,121	35,224,180	Balance sheet
Limited use investments	5,142,901		Balance sheet
Less allowance for uncollectible receivables and thirdparty contractual withholds	-39,086,187	-35,376,597	Balance sheet
Intercompany receivables	25,257	6,478	Balance sheet
Other noncurrent liabilities	316,402	290,393	Balance sheet
Other accrued expenses	232,581	269,772	Balance sheets
Change - Purchase of Plant, Property and Equipment and ConstructionInProgress	(6,551,104)	(7,511,920)	Cash flow
Change in Intercompany Payables	(6,428)	(1,057,285)	Cash flow
Change in Other Accrued Expenses	(37,191)	52,757	Cash flow
Change - Principal Payments On LongTerm Debt	(1,472,875)	(89,055)	Cash flow
Change in Assets Whose Use is Limited	(5,142,901)		Cash flow
Change - Other current liabilities	172,819		Cash flow
Change in Intercompany Receivables	(18,779)	(6,478)	Cash flow
Change in Accrued Compensation and Related Liabilities	1,591,960	192,205	Cash flow
Change in Inventory	(63,240)	341,011	Cash flow
Change in Prepaid Expenses and Other Current Assets	19,138	(20,288)	Cash flow
Change in Accounts and Notes Receivable, Net of Allowance for Uncollectible Receivables and ThirdParty Contractual Withholds	(373,155)	(2,185,739)	Cash flow
Change in Deferred Credits	40,598		Cash flow
Change - Proceeds from Issuance of ShortTerm Notes and Loans	5,142,900		Cash flow
Change in Other Current Liabilities	172,819		Cash flow
Change in Accounts Payable	(576,190)	546,890	Cash flow
Change in Pledges and Other Receivables	(5,656,990)	2,371,944	Cash flow
Change in Payable to ThirdParty Payors	78,887	54,035	Cash flow
Purchased Inpatient Expenses	3,671,254	3,266,987	Income statement
Purchased Outpatient Expenses	1,275,399	740,870	Income statement
Daily Hospital Expenses	13,823,701	11,774,335	Income statement
Contractual Adjustments County Indigent Programs Managed Care	89,029		Income statement
Contractual Adjustments Other Third Parties Traditional	9,230,282	6,917,141	Income statement
Contractual Adjustments Medicare Managed Care	36,840,646	34,438,542	Income statement
Contractual - Administrative Adjustments	58,347		Income statement
Contractual Adjustments Medicaid Traditional	15,975,595	14,045,441	Income statement
Contractual Adjustments Other Third Parties Managed Care	66,919,480	55,975,915	Income statement
Contractual Adjustments Medicare Traditional	91,226,630	80,836,904	Income statement
Policy Discounts	679,885		Income statement
Contractual Adjustments Medicaid Managed Care	56,195,984	54,018,557	Income statement
Education Expenses	163,651	376,699	Income statement
Ancillary Services - Revenues	267,470,473	257,984,067	Income statement
Ancillary Expenses	38,968,446	37,644,961	Income statement
Charity Discounts Other	4,073,176	1,264,042	Income statement
Unassigned Costs	3,498,540	3,584,145	Income statement
Administrative Expenses	23,110,691	18,830,455	Income statement
Capitation Premium Revenue Medicare (credit balance)	7,461,384	6,254,259	Income statement
Provision for Bad Debts	4,455,202	2,431,937	Income statement
Revenue - Daily Hospital Services	58,160,346	46,135,149	Income statement
Capitation Premium Revenue Other Third Parties (credit balance)	9,201,863	2,022,696	Income statement
Other Deductions from Revenue	1,681,308	5,576,806	Income statement
General Expenses	19,047,952	14,388,704	Income statement
Fiscal Expenses	3,698,688	2,101,829	Income statement
Ambulatory Expenses	8,564,631	7,240,177	Income statement
Ambulatory Services - Revenues	80,338,006	57,610,075	Income statement
Research Expenses	94,588	71,154	Income statement
Total Other Operating Revenue	1,136,055	960,564	Income statement
Net Non-operating Revenue and Expense	12,420	60,811	Income statement