Refer to the information reported about Satu Company in Problem 16-4B.

Required Prepare a complete statement of cash flows using a spreadsheet as in Exhibit 16A.1; report operating ac¬ tivities under the indirect method. Identify the debits and credits in the Analysis of Changes columns with letters that correspond to the following list of transactions and events.

a. Net income was $202,767.

b. Accounts receivable decreased.

c. Merchandise inventory increased.

d. Accounts payable decreased.

e. Income taxes payable decreased.

f. Depreciation expense was $15,700.
^g. Purchased equipment for $30,250 cash.
h. Issued 3,000 shares at $21 cash per share.
i. Declared and paid $60,000 of cash dividends.