185,000 96,000 5 Exercise 13-6 6 7 Net Income Reported for the Current Year $ 8 Depreciation Expense for the Year $ 9 10 Balances of current assets and current liability accounts 11 at the beginning and end of the year. 12 13 End of Year Beginning of Year 14 86,150 90,000 175,000 4,500 110,000 4,000 15 Cash 75,900 16 Accounts receivable (net) 84,550 17 Inventories 186,200 18 Prepaid expenses 3,600 19 Accounts payable (merchandise creditors) 91,500 20 Salaries payable 7,200 21 22 Prepare the statement of cash flows from operating activities using the indirect method. 23 24 Net cash flow from operating activities $ 260,850 This is the amount you need to tie into. 25 26 Exercise 13-3 27 28 Identify each type of cash flow activity as either operating, investing, or financing. 29 Also indicate whether it would represent an increase or decrease in cash. 30 31 Paid cash dividends 32 Issued common stock 33 Purchased treasury stock 34 Redeemed bonds 35 Sold long-term investments 36 Purchased treasury stock 37 Sold equipment 38 Issued preferred stock 39 Purchased patents 40 41