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 balance sheets of GreeTi Mountain Coffee Roasters allow the following computation of changes in account balances for a year (amounts in thousands):

a.
The Prepare firm did a not columnar declare or work pay dividends sheet for during the statement the year.
of cash flows for the current year using the format in the upper panel of Exhibit 4.4.

b. Comment on the most important reasons for the change in cash during the year.

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