please fill out the last columns. Note the inflow or outflow (+ or -) State from which source each type of cash flow was derived

2017 2016 in/outflow source

Inventories 843,000 713,000

Accounts Pay 332,000 409,500

Accounts Recievable 439,000 348,000

Notes Payable 200,000 32,000

Long term Debt 404,290 258,898

Gross Land and Building 238,000 271,000

Cash 72,000 75,000

Accrued liabilities 150,000 162,000

Retained Earnings 254,710 261,602

Common Stock 475,000 375,000