accounting

Harlan Mining Co. has recently decided to go public and has hired you as an independent CPA. One statement that the enterprise is anxious to have prepared is a statement of cash flows. Financial statements of Harlan Mining Co. for 2015 and 2014 are provided below. The following additional data were provided: Cash dividends for the year 2015 were $144,000. During the year, no plant assets are sold. All new plant assets are purchased by cash. All depreciation expense is included in the selling expense category