An Excel spreadsheet containing the Whistler Corporation's finan- cial statements is available for download at www.mhhe.com/higgins9e. (Select Student Edition > Choose a Chapter > Excel Spreadsheets.) Use the statements to create a sources and uses statement and a cash flow statement for the company in 2008. If you are new to Excel, see http://office.microsoft.com/en-us/excel/ default.aspx for a free, interactive tutorial.

AppendixLO1