1 Trial Balance 2017 2018 2 cash 2,500 4,000 3 trade accounts receivable 67,000 75,000 4 other receivables 5,000 4,000 5 inventory 6 tv's 25,000 50,000 7 stereo's 30,000 55,000 8 appliances 45,000 45,000 9 total inventory 100,000 150,000 10 prepaid expenses 1,200 1,500 11 property plant & equipment 12 land 13 buildings 14 machinery 15 furniture and fixtures 40,000 90,000 16 accumulated depreciation -4,000 -13,000 17 net PP & E 36,000 77,000 18 total assets 211,700 311,500 19 trade accounts payable 40,000 50,000 20 accured expenses 4,000 3,000 21 total current liabilities 44,000 53,000 22 note payable 23 equity 24 common stock 1,000 1,000 25 retained earnings 166,700 257,500 26 total liabilities and equity 211,700 311,50028 Cash Flow Statement 29 operating cash flow 30 net income after tax 31 depreciation 32 change in accounts receivable 33 change in other receivable 34 change in inventory 35 change in PPD expenses 36 change in trade accounts payable 37 change in accrued expenses 38 total operating cash flow (a) 39 investing cash flow 40 PP & E Purchases 41 Change in Notes Payable 42 total investing cash flow (b) 43 Financing cash flow 44 sale of stock 45 total financing cash flow C 46 total cash flow A+B+C 47 cash at beginning of the period 48 cash at the end of period