Visual Inspection Gordon Company’s accounting records provided the following changes in account balances and other information for 2013:

  

      

  

Additional information: Net income totaled $5,700. Dividends were declared and paid. Equipment was purchased for $8,200. No buildings and equipment were sold during the year. One hundred shares of common stock were sold for $56 per share. The ending cash balance was $4,600.

  

Required:

  

Using visual inspection, prepare a 2013 statement of cash flows for Gordon.
 

Net Changes for 2013 Debit Credit $ 1,000 Cash Accounts Receivable $ 1,100 2,000 8,800 Inventory Buildings and Equipment Accumulated Depreciation Accounts Payable Common Stock, no par Retained Earnings 2,900 900 5,500 3,200 $12,700 $12,700