11. Cash Flows: Ritter Corporations accountants prepared the following financial statements for year-end 2012:

a. Explain the change in cash during 2012

b. Determine the change in net working capital in 2012

c. Determine the cash flow generated by the firms assets during 2012

Ritter Corp Income Statement 2010
Revenue	$750
Expenses	565
Depreciation	90 _____
Net Income	$ 95
Dividends	$ 75

	December 31
Assets	2012	2011
Cash	$ 65	$ 55
Other current assets	170	165
Net fixed assets	390	370
Total assets	$625	$590
Liabilities and Equity
Accounts payable	$ 125	$ 115
Long-term debt	145	140
Stockholders equity	355	335
Total liabilities and equity	$ 625	$ 590