Heinz Company's post-closing trial balance as of December 31, 2012, and the adjusted trial balance as of December 31, 2013, are shown here:

A review of the accounting records reveals the following additional information:
a. Bonds payable with a face value, book value, and market value of $14,000 were retired on June 30, 2013.
b. Bonds payable with a face value of $8,000 were issued at 90.25 on August 1, 2013. They mature on August 1, 2018. The company uses the straight-line method to amortize bond discount.
c. A tornado completely destroyed a small building that had an original cost of $8,000 and a book value of $4,800. Settlement with the insurance company resulted in after-tax proceeds of $2,200 and an extraordinary loss (net of income taxes) of $2,600.
d. Equipment with a cost of $4,000 and a book value of $1,400 was exchanged for an acre of land valued at $2,700. No cash was exchanged.
e. Long-term investments in bonds being held to maturity with a cost of $1,000 were sold for $800.
f. Sixty-five shares of common stock were exchanged for a patent. The common stock was selling for $20 per share at the time of the exchange.
Required:
Prepare a spreadsheet to support a statement of cash flows for 2013.

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December 31, 2012 Post-Closing Trial Balance December 31, 2013 Adjusted Trial Balance Cash Accounts Receivable Inventories Prepaid Items Investments in Bonds (long-term) $ 2,700 5,900 15,300 1,400 8,300 16,300 68,700 $ 3,520 6,215 15,530 1,000 7,300 19,000 60,700 Buildings Accumulated Depreciation: Buildings Equipment Accumulated Depreciation: Equipment Patents (net) Accounts Payable Interest Payable Wages Payable Bonds Payable Discount on Bonds Payable Common Stock, $10 Par Additional Paid-in Capital Retained Earnings $ 35,000 $ 34,50p 29,600 25,600 14,200 14,700 8,700 9,185 8,900 630 2,500 23,000 9,195 300 2,600 17,000 22,000 15,320 35,350 22,650 15,970 35,350 $156,900 49,550 Sales (net) Cost of Goods Sold Wages Expense Other Operating Expenses Depreciation Expense: Building:s Depreciation Expense: Equipment Patent Amortization Interest Expense Loss (Ordinary) on Sale of Investments Interest Revenue Gain (Ordinary) on Exchange of Assets Income Tax Expense Extraordinary Loss (net of income taxes) Dividends Declared 23,800 16,510 1,100 2,700 3,100 815 1,715 200 790 1,300 500 2,600 2,100 Totals