\begin{tabular}{|c|c|c|c|} \hline 1 & & Dec.31,2012 & Dec.31,20Y1 \\ \hline 2 & Assets & & \\ \hline s & Cash & $918,000,00 & $964.800.00 \\ \hline 4 & Accounts receivable (net) & 828,900.00 & 761.940 .00 \\ \hline s. & Inventories & 1.268 .460 .00 & 1.162 .980 .00 \\ \hline 6 & Prepaid expenses & 29,340.00 & 35,100,00 \\ \hline 1. & Land & 315,900.00 & 479,700.00 \\ \hline 1 & Buildings & 1.462,500.00 & 900.900 .00 \\ \hline 3 & Accumulated depreciation-buildings & (408,600.00) & (382320.00) \\ \hline 10 & Equipment & 512,280.00 & 454,680.00 \\ \hline 11 & Accumulated depreciation -equipment & (141,300,00) & (158,760.00) \\ \hline 12 & Total assets & $4.785,480.00 & $4,219,020,00 \\ \hline 15 & Liabilities and Stockholders' Equity & & \\ \hline 14 & Accounts payable (merchandise creditors) & $922.500.00 & $958,320.00 \\ \hline 15 & Bonds payable & 270.000 .00 & 0.00 \\ \hline 16 & Common stock 525 par & 317,000.00 & 117,000.00 \\ \hline 17 & Paid-in capital in excess of par-common stock & 758.000 .00 & 558.000 .00 \\ \hline it & Retained earnings & 2.517,980.00 & 2.585 .700 .00 \\ \hline 15 & Total Labilities and stockholders' equity & $4,785,480,00 & $4.219,020,00 \\ \hline \end{tabular} ACCOUNT Land ACCOUNT Buildings ACCOUNT Accumulated Depreciation-Buildings ACCOUNT Equipment ACCOUNT Accumulated Depreciation-Equipment ACCOUNT Bonds Payable ACCOUNT Common Stock $25 par ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT Retained Earnings Whitman Co Score: 122/197 Statement of Cash Flows For the Year Ended December 31,20Y2 1 Cash flows from (used for) operating activities: 2. Net loss $(47,850,00) Adjustments to reconcile net loss to net cash fiows from (used for) operating activities: Depreciation toss on sate of tand Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Decrease in accounts payable Decrease in prepaid expenses Net cash flows used for operating activities \begin{tabular}{|c|c|c|c|} \hline 1 & & Dec.31,2012 & Dec.31,20Y1 \\ \hline 2 & Assets & & \\ \hline s & Cash & $918,000,00 & $964.800.00 \\ \hline 4 & Accounts receivable (net) & 828,900.00 & 761.940 .00 \\ \hline s. & Inventories & 1.268 .460 .00 & 1.162 .980 .00 \\ \hline 6 & Prepaid expenses & 29,340.00 & 35,100,00 \\ \hline 1. & Land & 315,900.00 & 479,700.00 \\ \hline 1 & Buildings & 1.462,500.00 & 900.900 .00 \\ \hline 3 & Accumulated depreciation-buildings & (408,600.00) & (382320.00) \\ \hline 10 & Equipment & 512,280.00 & 454,680.00 \\ \hline 11 & Accumulated depreciation -equipment & (141,300,00) & (158,760.00) \\ \hline 12 & Total assets & $4.785,480.00 & $4,219,020,00 \\ \hline 15 & Liabilities and Stockholders' Equity & & \\ \hline 14 & Accounts payable (merchandise creditors) & $922.500.00 & $958,320.00 \\ \hline 15 & Bonds payable & 270.000 .00 & 0.00 \\ \hline 16 & Common stock 525 par & 317,000.00 & 117,000.00 \\ \hline 17 & Paid-in capital in excess of par-common stock & 758.000 .00 & 558.000 .00 \\ \hline it & Retained earnings & 2.517,980.00 & 2.585 .700 .00 \\ \hline 15 & Total Labilities and stockholders' equity & $4,785,480,00 & $4.219,020,00 \\ \hline \end{tabular} ACCOUNT Land ACCOUNT Buildings ACCOUNT Accumulated Depreciation-Buildings ACCOUNT Equipment ACCOUNT Accumulated Depreciation-Equipment ACCOUNT Bonds Payable ACCOUNT Common Stock $25 par ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT Retained Earnings Whitman Co Score: 122/197 Statement of Cash Flows For the Year Ended December 31,20Y2 1 Cash flows from (used for) operating activities: 2. Net loss $(47,850,00) Adjustments to reconcile net loss to net cash fiows from (used for) operating activities: Depreciation toss on sate of tand Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Decrease in accounts payable Decrease in prepaid expenses Net cash flows used for operating activities
