Statement of cash flows "easier said than done"

Balance Sheet	2009	2010
Cash	$15,000	$14,000
Marketable Securities	6,000
Receivables	42,000	33,000
Inventory	51,000	84,000
Prepaid expenses	1,200	1,100
Total current assets	$115,200	$138,300
Gross plant and equipment	270,000	260,000
Less: accumulated depreciation	-30,000	-60,000
Total assets	401,200	408,300
	2009	2010
Accounts payable	$48,000	$57,000
Accruals	6,000	5,000
Notes payable	15,000	13,000
Total current liabilities	$69,000	$75,000
Long-term debt	160,000	150,000
Common stock	172,200	183,300
Total liabilities and equity	$401,200	$408,300
Sales		$600,000
Cost of goods sold		460,000
Gross profit		140,000
Less: Operating and interest expenses:
General and administration	30,000
Interest	10,000
Depreciation	30,000
Total Operating and interest expenses		70,000
Earnings before taxes		70,000
Less: Taxes		27,100
Net income available to common stockholders		42,900
Less: Cash dividends		31,800
Change in Retained earnings		$11,100

Q: Prepare statement of cash flow for the period.