Preparing a columnar work sheet for a statement of cash flows from changes in balance sheet accounts. The comparative balance sheets of Green Mountain Coffee Roasters (amounts in thousands):

a. Prepare a columnar work sheet for the statement of cash flows for the current year.

b. Comment on the most important reasons for the change in cash during the year.

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Change Cash... Amount Direction $ 74a Increase Accounts Receivable 2,231 Increase Inventories .. 59 Decrease Prepayments 475 Decrease Property, Plant, and Equipment (at cost) 2,129b Increase Accumulated Depreciation 1,038b Increase Other Noncurrent Assets. 434 Increase Accounts Payable 1,574 Increase Other Current Liabilities 560 Increase (continued)