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2018 CRUZ, INC. Comparative Balance Sheets December 31, 2019 2019 Assets Cash $ 66,100 Accounts receivable, net 28,500 Inventory 59,700 Prepaid expenses 3,700 Total current

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2018 CRUZ, INC. Comparative Balance Sheets December 31, 2019 2019 Assets Cash $ 66,100 Accounts receivable, net 28,500 Inventory 59,700 Prepaid expenses 3,700 Total current assets 158,000 Furniture 74,600 Accum. depreciation-Furniture (11,600) Total assets $221,000 Liabilities and Equity Accounts payable $ 10,400 Wages payable 6,300 Income taxes payable 1,000 Total current liabilities 17,700 Notes payable (long-term) 20,700 Total liabilities 38,400 Equity Common stock, $5 par value 159,500 Retained earnings 23,100 Total liabilities and equity $221,000 $ 16,600 35,200 66,100 3,000 120,900 85,000 (6,400) $199,500 $ 14,700 3,500 1,900 20,100 50,500 70,600 125,000 3,900 $199,500 CRUZT INC. Income Statement For Year Ended December 31, 2019 Sales $341,600 Cost of goods sold 219,800 Gross profit 121,800 Operating expenses Depreciation 26,300 expense Other expenses 62,400 88,700 Income before taxes 33, 100 Income taxes expense 12,100 21 non Check my work 20,700 38,400 50,500 70,600 Notes payable (long-term) Total liabilities Equity Common stock, $5 par value Retained earnings Total liabilities and equity 159,500 23, 100 $221,000 125,000 3,900 $199,500 CRUZ, INC. Income Statement For Year Ended December 31, 2019 Sales $341,600 Cost of goods sold 219,800 Gross profit 121,800 Operating expenses Depreciation $ 26,300 expense Other expenses 62,400 88,700 Income before taxes 33, 100 Income taxes expense 12,100 Net income $ 21,000 Use the above balance sheet and income statement to prepare the operating activities section by direct method. Assume all the sales were made on credit basis. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities $ Net cash provided by operating activities 0 Use the above balance sheet and income stat section by direct method. Assume all the sales be deducted should be indicated with a minu Cash flows from operating activities Cash received from dividends III Payments for inventory Payments for other expenses $ Payments for taxes Receipts from sales to customers

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