3. Cumberland Industries ? Generation of the Cash Flow for 2007 Cumberland Balance Sheet (in Thousands of Dollars) Cash Flows(in Thousands of Dollars) Cash Short Term Investments Accounts Receivable Inventories Total Current Assets Net Fixed Assets Total Assets Accounts Payable Accruals Notes Payable Total current Liabilities Long ?Term Debt Total Liabilities Common Stock Retained Earning Total Common Equity Total Liabilities and Equity