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I need help putting together a Statement of Cash Flows based on this trial balance data for the years 2014 and 2015- the statement is for Dec. 31 2015

Account Description	2013	2014	2015
Cash on Hand	$2,483	$2,459	$2,511
Checking Account - Operating	247,646	252,858	243,892
MMKT Accounts	806,288	983,161	1,205,563
Investments - Trading	6,935,712	6,850,198	6,978,923
Accounts Receivable	20,513,628	56,472,091	49,042,528
Allowance for Doubtful Accounts	(1,578,525)	(2,387,691)	(2,942,552)
Other Receivables	0	1,400,000	1,200,000
Inventory	23,531,507	75,351,471	65,990,780
Reserve for Inventory Obsolescence	(3,765,000)	(12,136,103)	(10,558,525)
Prepaid Insurance	1,829,143	2,830,474	2,667,722
Prepaid Rent	250,000	-	-
Office Supplies	9,259	9,565	9,182
Land	146,250	131,040	131,040
Buildings and Land Improvements	779,882	698,775	833,775
Machinery, Equipment, Office Furniture	541,522	3,280,589	3,280,589
Accum. Depreciation	(205,000)	(786,102)	(1,403,257)
Other Noncurrent Assets	67,301	-	-
Accounts Payable	(8,934,591)	(19,488,866)	(12,850,648)
Wages Payable	(36,838)	(264,513)	(198,384)
FICA Employee Withholding	(1,648)	(9,452)	(7,089)
Medicare Withholding	(730)	(12,785)	(9,589)
Federal Payroll Taxes Payable	(7,541)	(132,256)	(99,192)
State Payroll Taxes Payable	(3,519)	(61,630)	(46,200)
FICA Employer Withholding	(1,648)	(9,452)	(7,089)
Medicare Employer Withholding	(730)	(12,785)	(9,589)
Income Taxes Receivable/Payable	0	(3,205,440)	(6,011,540)
Line of Credit	(12,500,000)	(52,231,360)	(47,481,737)
Current Portion LT Note Payable	0	(677,640)	(721,480)
Interest payable	0	(470,311)	(568,429)
Bonuses payable	0	(504,000)	(459,000)
Dividend payable	(6,000,000)	(15,250,000)	(15,000,000)
Long-Term Note Payable		(12,762,360)	(12,040,880)
Common Stock	(10,131,250)	(10,131,250)	(10,131,250)
Paid-in Capital	(9,278,750)	(9,278,750)	(9,278,750)
Retained Earnings (Beginning Balance)	(2,773,900)	????	????
Dividends	6,000,000	15,250,000	15,000,000
Sales	(307,716,148)	(271,839,067)	(288,876,206)
Sales Returns	5,621,979	12,432,247	23,110,096
Income from Investments	(665,079)	(658,672)	(549,387)
Unrealized (Gains) and Losses - Investments	64,288	85,514	(128,725)
Interest Income	(255,379)	(147,707)	(142,168)
Cost of Goods Sold	176,961,437	161,029,981	179,103,248
Administrative Wages Expense	21,094,132	18,344,399	19,706,506
Advertising Expense	1,121,425	1,161,276	1,058,391
Auto Expenses	261,218	235,763	214,001
Bad Debt Expense	2,028,032	5,875,403	13,900,800
Bonus Expense	0	504,000	459,000
Depreciation Expense	166,250	581,102	617,155
Freight	5,378,689	4,749,095	4,325,068
Insurance Expense	1,067,428	1,045,085	951,774
Legal and Professional Expense	4,506,417	11,037,039	8,987,069
Maintenance Expense	76,420	96,020	87,641
Miscellaneous Office Expense	21,279	27,803	25,390
Payroll Tax Expense	1,938,736	1,767,149	1,609,342
Pension/Profit-Sharing Plan Ex	3,750,000	3,696,000	3,366,000
Phone	95,467	57,911	53,651
Postal	160,042	87,140	79,360
Property Tax Expense	100,619	110,252	101,319
Rent or Lease Expense	3,254,357	1,370,273	2,230,615
Research and Development	38,639,554	532,425	3,080,313
Utilities	169,554	170,765	155,600
Warehouse Salaries	5,791,730	5,848,120	5,270,689
Warranty Expense	1,375,352	1,297,104	1,422,381
Interest Expense	1,093,750	3,373,056	2,942,147
Income Tax Expense - Federal	2,956,250	14,142,240	7,269,540
Income Tax Expense - State	536,250	2,503,200	1,258,000
	Note: Land with the land improvements were sold at book value (no gain or loss) in 2014. (Note: To evaluate the sale, use the following accounts: land, building and land improvements, and Other Noncurrent Assets) and: New equipment purchased with cash for $2,739,067 in 2014 ? New storage building purchased with cash for $135,000 in 2015 ? No investments have been sold or purchased in 2014 or 2015	-	-

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