Please show where you got all these numbers

Instructions Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Assets 12/31/10 12/31/09 For the Year Ended December 31, 2010 Cash $ 582,880 $ 292,960 Cash flows from operating activities: Accounts Rec 399,400 104,480 Net income Inventories 341,880 308,560 Adjustments to reconcile net income to net Investments 120,000 cash flow from operating activities: Land 164,000 Depreciation Equipment 352,560 276,560 Gain on sale of investments Less: Accumulated Depreciation - Equipment 84,200 74,000 Other $ 1,756,520 $ 1,028,560 Changes in current operating assets and liabilities accounts receivable Liabilities and Stockholders' Equity inventories accounts payable Accounts payable (merchandise creditors) $ 235,240 $ 202,480 accrued expenses payable Accrued expenses payable (operating expenses) 21, 120 26,320 Net cash flow from operating activities Common Stock, $10 par 74,000 57,600 Paid in capital in excess of par - common stock 250,000 140,000 Retained earnings 1,176, 160 602, 160 Cash flows from investing activities: $ 1,756,520 $ 1,028,560 Cash received from sale of investments Less Cash paid for purchase of land Cash paid for purchase of equipment The following additional information was taken from the records: Net cash flow used for investing activities The investments were sold for $130,000 cash. Equipment and land were acquired for cash. There were no disposal of equipment during the year. Cash flows from financing activities: The common stock was issued for cash. 74,000 57600 Cash received from sale of common stock There was a $574,000 credit to Retained Earnings for net income. 250,000 140000 Net cash flow provided by financing activities No dividends were paid or declared 324,000 197600 Increase (Decrease) in cash from all activities $ 126,400 Cash at the beginning of the year Cash at the end of the year Difference between beginning yr cash and end yr cash