\begin{tabular}{|c|c|c|c|} \hline 1 & & Dec.31,20Y2 & Dec 31, 20Y1 \\ \hline 2 & Assets & & \\ \hline 3 & Cash & $918,000.00 & $964,800.00 \\ \hline 4 & Accounts receivable (net) & 828,900.00 & 761,940.00 \\ \hline 5 & Inventories & 1,268,460.00 & 1,162,980.00 \\ \hline 6 & Prepaid expenses & 29,340.00 & 35.100 .00 \\ \hline 7 & Land & 315,900.00 & 479.700 .00 \\ \hline 8 & Buildings & 1,462,500.00 & 900.900 .00 \\ \hline 9 & Accumulated depreciation-buildings & (408,600.00) & (382,320.00) \\ \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 13 & 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, $25 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 18 & Retained earnings & 2,517,980.00 & 2,585.700.00 \\ \hline 19 & Total liabilities and stockholders' equity & $4,785,480.00 & $4,219,020.00 \\ \hline \end{tabular} The noncurrent asset, noncurrent liability, and stockholders' equity accounts for 20Y2 are as follows: 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 Required: Whitman Co Statement of Cash Flows (Labal) (label) Adjustments to reconcile net loss to net cash flows from (used for) operating activities: Changes in current operating assets and liabitities: \begin{tabular}{|l|l|l|l|l|} \hline 14 & \\ \hline is & \\ \hline 16 & \\ \hline 17 & \\ \hline it & \\ \hline 19 & (Label) \\ \hline 20 & \\ \hline 21 & \\ \hline 22 & \\ \hline 23 & \\ \hline 24 & \\ \hline 25 & \\ \hline 26 & \\ \hline \end{tabular}