(Appendix 11B) Using a Spreadsheet to Prepare a Statement of Cash Flows Comparative balance sheets for Cincinnati Health Club are presented below. Cincinnati Health Club Balance Sheets Jan. 1 Dec. 31 ASSETS Current assets: Cash $9,200 $5,400 Accounts receivable 9,000 10,700 Inventory 18,600 19,900 Total current assets $36,800 $36,000 Property, plant, and equipment: Building $480,000 $480,000 Equipment 270,000 280,000 $750,000 $760,000 Accumulated depreciation