Answer:
Cash Flow :  $111,734  
Please see details below:
Explanation:
Assets	2017	2016
Cash  $165,172   $53,438  
Accounts Receivable  $213,752   $184,604  
Inventory  $405,643   $459,081  
TOTAL CURRENT ASSETS   $784,567   $697,123  
Property and Equipment  $471,226   $408,072  
Land  $194,320   $242,900  
<em>TOTAL ASSETS   $1,450,113   $1,348,095  </em>
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Accounts Payable   $94,731   $104,447  
Bonds Payable   $364,350   $485,800  
TOTAL CURRENT LIABILITIES   $459,081   $590,247  
TOTAL LIABILITIES   $459,081   $590,247  
Common Stock   $524,664   $422,646  
Retained Earnings   $466,368   $335,202  
TOTAL EQUITY   $991,032   $757,848  
<em>TOTAL EQUITY + LIABILITIES   $1,450,113   $1,348,095  </em>
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<em>Cash Flow Ind Method	$111,734  </em>
Net Income   $225,897  
Depreciation   $82,586  
Dividends  -$94,731  
Bonds Payables  -$121,450  
Stock Issued   $102,018  
Land Sold  -$48,580  
Accounts Payables  -$9,716  
Inventory  -$53,438  
Accounts Receivable   $29,148  
The amount of Cash Flow by indirect method can be verified by the difference in the Cash on Balance Sheet between one year and other.
Assets	2017	2016
Cash  $165,172   $53,438   = $111,734