Working backward from the statement of cash flows. Exhibit 13.5 presents a statement of cash flows for Alcoa for Year 9. Give the entry made on the T-account

work sheet for each of the numbered line items. For example, the work sheet entry for Line (1) is as follows (amounts in millions):

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EXHIBIT 13.5 ALCOA Statement of Cash Flows for Year 9 (all dollar amounts in millions) (Problem 3) OPERATIONS (1) Net Income Adjustments for Noncash Transactions: (2) Depreciation (3) Increase in Deferred Tax Liability (4) Equity in Undistributed Earnings of Affiliates (5) Gain from Sale of Marketable Securities (6) (Increase) Decrease in Accounts Receivable (7) (Increase) Decrease in Inventories (8) (Increase) Decrease in Prepayments (9) Increase (Decrease) in Accounts Payable (10) Increase (Decrease) in Other Current Liabilities Cash Flow from Operations INVESTING (11) Sale of Marketable Securities (12) Acquisition of Marketable Securities (13) Acquisition of Property, Plant, and Equipment (14) Acquisition of Subsidiaries Cash Flow from Investing $1,367.4 664.0 82.0 (47.1) (20.8) 74.6 (198.9) (40.3) 33.9 (110.8) $1,804.0 $ 49.8 (73.2) (875.7) (44.5) $ (943.6)