1. If there are any, ______ and __________ activities appear after the cash flow activities on the statement of cash flows.

2.

Here is selected financial statement data regarding a company's balance sheet.

	Dec. 31, 2018	Dec. 31, 2017
Assets
Property, plant, and equipment	$ 9,200,000	$ 8,800,000
Liabilities and Stockholders' Equity
Notes payable, long-term	$ 4,500,000	$ 4,500,000
...
Common stock	4,300,000	3,400,000
Paid-in capital in excess of par value	4,000,000	4,000,000
Retained earnings	1,240,000	750,000
Total stockholders' equity	9,040,000	8,150,000

During the year, the company issued an additional $500,000 of common stock.

In the statement of cash flows, the significant non-cash activities section should show a significant non-cash activity for $ _____________.

3.

Here is selected financial statement data regarding a company's balance sheet.

Liabilities and Stockholders' Equity	Dec. 31, 2018	Dec. 31, 2017
Liabilities:
Bonds payable	$ 230,000	$ 830,000
Total liabilities	$ 230,000	$ 830,000
Stockholders' equity:
Preferred stock	$ 1,530,000	$ 930,000
Common stock	4,800,000	4,800,000
Paid-in capital in excess of par value	3,760,000	3,760,000
Retained earnings	1,540,000	1,180,000
Total stockholders' equity	$ 11,630,000	$ 10,670,000

In the statement of cash flows, the significant non-cash activities section should show a significant non-cash activity for $ ____________ .

4.

Here is selected financial statement data regarding a company's statement of cash flows.

Net cash provided by operating activities	$ 99,000
Net cash provided by investing activities	55,000
Net cash provided by financing activities	362,000

What is the net change in cash for the year? Indicate amount and direction of change (increase or decrease) $ __________

5. Using the indirect method of preparing a statement of cash flows, place the these sections in the order in which they should appear in a statement of cash flows

- Cash flow from investing activities

- supplemental cash flow information

- cash flow from financing activities

- reconciliation of cash

- cash flow from operating activities

- significant non-cash activities

6.

Under the indirect method of preparing a statement of cash flows, 2 additional pieces of information are required at the end of the statement. They are:

1. cash paid for _______
2. cash paid for _______ ___________

7.

Match the balance sheet accounts with the section on the statement of cash flows under which they should be reconciled.

Current assets

Investing activities

Current liabilities

Operating activities

Long-term assets

Investing activities

Long-term liabilities

Operating activities

Stockholders' equity