Preparing a columnar work sheet for a statement of cash flows from changes in balance sheet accounts.

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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):

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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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