Below are the comparative statements of financial position for Lowenstein Corporation.

Dividends in the amount of $10,000 were declared and paid in 2015.
Instructions From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The equity investments are considered trading, and no unrealized gains or losses have occurred on these securities.

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Dec. 31, 2015 Dec. 31, 2014 Equipment Land Buildings Accumulated depreciation-buildings Accumulated depreciation-equipment Delivery equipment Accumulated depreciation-delivery equipment $ 50,000 125,000 (30,000) $ 50,000 78,500 (23,000) 53,000 46,000 (19,000) (15,500) 39,000 39,000 (22,000) (20,500) Patents Inventory Prepaid expenses Accounts receivable Allowance for doubtful accounts Equity investments Cash 15,000 -0- 81,500 57,000 4,200 2,500 43,000 45,000 (1,800) (2,000) 25,000 19,000 16,500 24,000 $379,400 $300,000 Share capital-ordinary Share premium-ordinary Retained earnings $140,000 $102,000 10,000 4,000 73,400 51,500 Mortgage payable 73,000 53,400 Bonds payable 50,000 62,500 Accounts payable 26,000 16,000 Short-term notes payable (trade) 4,000 6,000 Accrued payables 3,000 4,600 $379,400 $300,000