2023	2022
Operating Activities
Net income	114	203
Additions (sources of cash)
Depreciation
Increase in accounts payable
Subtractions (uses of cash)
Increase in accounts receivable
Decrease in accrued income taxes
Increase in other current assets
Increase in inventories
Net cash provided by operating activities	272	334
Long-Term Investing Activities
Increase in property equipment
Decrease in goodwill and other assets
Net cash used in investing activities	-642	-382
Financing Activities
Increase in notes payable
Increase in long-term debt
Sale of common stock
Payment of cash dividends **
Purchase of treasury stock
Net cash provided by financing activities	232	245
Net increase in cash and marketable securities
Cash and marketable securities at beginning of year
Cash and marketable securities at end of year
** Dividends:
	2023	2022
Jan 1 Retained Earnings
add Net Income
sub-total
less dividends
Dec 31 Retained Earnings

Instructions: All grey cells need to be filled. Numbers in the yellow color cells are the sums of each activities. The sum of numbers in grey cells in each category must equal the number in the yellow color cell.