ACCOUNT Bonds Payable ACCOUNT Common Stock $25 par ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT Land ACCOUNT Buildings ACCOUNT Accumulated Depreciation-Buildings ACCOUNT Equipment ACCOUNT Equipment ACCOUNT Accumulated Depreciation-Equipment ACCOUNT Bonds Payable Required: Labels and Amount Descriptions Statement of Cash Flows Labels Cash flows from (used for) operating activities Cash flows from (used for) investing activities Cash flows from (used for) financing activities December 31, 20Y2 For the Year Ended December 31, 20 Y2 Amount Descriptions Cash paid for acquisition of building Cash paid for dividends Cash paid for merchandise Cash paid for purchase of equipment Cash received from customers Cash received from issuance of bonds payable Cash received from issuance of common stock Cash received from land sold Cash balance, January 1, 20Y2 Cash balance, December 31,20Y2 Decrease in accounts payable Decrease in accounts receivable Decrease in inventories Decrease in prepaid expenses Decrease in salaries payable Depreciation Gain on sale of investments Gain on sale of land Increase in accounts payable Increase in accounts receivable Whitman Co. Statement of Cash Flows (Label) 1 (Label) 2 Adjustments to reconcile net loss to net cashflows from (used for) operating activities: 4 5 6 Changes in current operating assets and liabilities: 1 9 10 11 12 Labels and Amount Descriptions Decrease in inventories 0 Decrease in prepaid expenses Decrease in salaries payable Depreciation Gain on sale of investments Gain on sale of land Increase in accounts payable Increase in accounts receivable Increase in inventories Increase in prepaid expenses Increase in salaries payable Issuance of common stock for acquisition of building Issuance of common stock for purchase of equipment Issuance of common stock to retire bonds Loss on sale of investments Loss on sale of land Net cash flows from financing activities Net cash flows from investing activities Net cash flows from operating activities Net cash flows used for financing activities Net cash flows used for investing activities Net cash flows used for operating activities Net decrease in cash Net income Net increase in cash Net loss