=+756 Chapter 16 Statement of Cash Flows The noncurrent asset, noncurrent liability, and stockholders’ equity accounts for 2010 are as follows:

ACCOUNT Accumulated Depreciation—Buildings ACCOUNT NO.

Balance Date Item Debit Credit Debit Credit 2010 Balance Depreciation for year 1

31 Jan.

Dec.

61,000 5,200 66,200 ACCOUNT Land ACCOUNT NO.

Balance