Preparing a statement of cash flows. Exhibit 11.21 presents comparative balance sheets and Exhibit 11.22 represents an income statement for Agee Electronics for Year 5. The notes to these financial statements appear below.

Note 1: All marketable securities are classified as "available for sale." Marketable securities sold during the year had an original acquisition cost of \(\$ 115\) and a book value at the time of sale of \(\$ 120\).

Note 2: Accounts receivable appear net of an allowance for uncollectible accounts of \(\$ 40\) on December 31, Year 4, and \(\$ 50\) on December 31, Year 5. Agee Electronics wrote off accounts totaling \(\$ 35\) as uncollectible during Year 5.

Note 3: All investments in securities are classified as "available for sale." During the year, Agee Electronics sold investments in securities that had an original acquisition cost of \(\$ 110\) and a book value at the time of sale of \(\$ 70\).

Note 4: Agee Electronics acquired equipment costing \(\$ 140\) during Year 5 by issuing a long-term note. It sold equipment originally costing \(\$ 150\) and with accumulated depreciation of \(\$ 110\) at the time of sale.

Prepare a statement of cash flows for Agee Electronics for Year 5. Support this statement of cash flows with a T-account worksheet.