An incomplete Balance Sheet, Income Statement, and Cash Flow Statement, plus additional information for Bramble Merchandising Co. are presented below. Complete the statements by determining the missing amounts. (Hint: Do not try to do the amounts in order. Start with the more obvious amounts, such as (a), (n), and (o) which are a simple transfer from one statement to another.) (Enter negative numbers using either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).)

Bramble Merchandising Co. Cash Flow Statement - Indirect Method Year Ended December 31, 2021
Operating activities
Profit					$
Adjustments to reconcile profit to net cash
provided by operating activities
Depreciation of warehouse equipment		$18,400
Increase in accounts receivable		(10,400)
Decrease in inventory
Increase in prepaid expenses		(1,380)
Increase in accounts payable		39,700
Decrease in taxes payable
Increase in salaries payable		7,100			92,620
Net cash provided from operating activities
Investing activities
Purchase of land
Purchase of equipment		(68,800)
Net cash used by investing activities					(76,300)
Financing activities
Repayment of long-term debt		(19,200)
Dividends paid
Issuance of common shares		10,400
Net cash used by financing activities
Increase in cash
Cash, January 1, 2021					60,500
Cash, December 31, 2021					$98,070

Bramble Merchandising Co. Income Statement Year Ended December 31, 2021
Sales					$666,000
Cost of goods sold					451,800
Gross profit					214,200
Operating expenses:
Depreciation expense		$
Administrative expenses		33,400
Salaries expense		61,600			113,400
Profit from operations					100,800
Interest expense
Profit before income taxes
Income taxes					21,150
Profit					$63,450

Additional Information:
1.		Dividends in the amount of $ were declared and paid during 2021.
2.		There were no disposals of equipment during the year.
3.		Payments for income tax totalled $ .
4.		Total amount paid for salaries for the year is .

Comparative Balance Sheets - (not classified)
		December 31
		2021			2020
Cash		$			$
Accounts receivable		106,000
Inventory		71,800			113,000
Prepaid expenses					820
Land		83,000			75,500
Equipment					247,000
Accumulated depreciation		(64,200)
		$			$
Accounts payable		$121,500			$
Income taxes payable		6,200			8,200
Salaries payable					6,200
Long-term loans payable					135,200
Common shares		247,000
Retained earnings		108,670			78,620
		$			$

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