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Currently working on my % of sales Pro Forma Statement of Cash Flows. I have completed my IS and BS for the next 3 years. I have attached what components that I have for the IS and BS. Also I have highlighted what I need help on with the Pro Forma Cash Flows. I need to know how to calculate what is highlighted (attached) and how I can get the answer. For example: How do I determine what the change in Liabilities is?

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Currently working on my % of sales Pro Forma Statement of Cash Flows. I have completed my IS and BS for the next 3

years. I have attached what components that I have for the IS and BS. Also I have highlighted what I need help on with the Pro Forma Cash Flows. I need to know how to calculate what is highlighted (attached) and how I can get the answer. For example: How do I determine what the change in Liabilities is? 

 
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