(Appendix 21.1) Operating Cash Flows The following information was taken from Lamberson Company's accounting records: Debits Account Balances December 31, December 31, Year 4 Year 5 Cash $1,400 $2,400 Accounts Receivable (net) 2,800 2,690 Marketable Securities (at cost) 1,700 3,000 Allowance for Change in Value 500 800 Inventories 8,100 7,910 Prepaid Items 1,300 1,710 Investments (long-term) 7,000 5,400 Land 15,000 15,000 Buildings and Equipment 32,000 46,200 Discount on Bonds Payable 290 $69,800 $85,400