\begin{tabular}{|c|c|c|c|c|c|c|} \hline \begin{tabular}{r} Lemon Dro \\ Comparative Balance \\ December 31, \end{tabular} & \begin{tabular}{l} O's o \\ 021 \end{tabular} & & & & & \\ \hline \begin{tabular}{l} Balance Sheet \\ Assets: \end{tabular} & & & & 021 & & \\ \hline Cash & $ & 16 & $ & 52 & $ & (36) \\ \hline Accounts Receivable & $ & 80 & $ & 53 & $ & 27 \\ \hline Inventory & & 126 & & 130 & $ & (4) \\ \hline Property, Plant, and Equipment (net) & & 145 & & 115 & $ & 30 \\ \hline Total Assets & $ & 367 & $ & 350 & $ & 17 \\ \hline Assume no depreciation on PPE & & & & & & \\ \hline Liabilities and Stockholders' Equity: & & & & & & \\ \hline Accounts Payable & & 36 & & 54 & $ & (18) \\ \hline Long-Term Debt & & 200 & & 123 & $ & 77 \\ \hline Total Liabilities & & 236 & & 177 & $ & 59 \\ \hline Stockholders' Equity (SHE) & & 131 & & 173 & $ & (42) \\ \hline Total Liabilities and Stockholders' Equity & $ & 367 & $ & 350 & $ & 17 \\ \hline Assume Dividends paid were paid in cash & & & & & & \\ \hline Additional Analysis: & & & & & & \\ \hline SHE - Beg & $ & 173 & $ & 180 & $ & 7 \\ \hline Add: NI & $ & 58 & $ & 38 & $ & (20) \\ \hline Available for Div & $ & 231 & $ & 218 & $ & (13) \\ \hline Less: Div & $ & 100 & $ & 45 & $ & 55 \\ \hline SHE - End & $ & 131 & $ & 173 & $ & (42) \\ \hline \end{tabular} Tab 1 - Problem 1 - Solving for the Statement of Cash Flows Complete the 2022 Statement of Cash flows Indirect and Direct methods given the Financial Stmts Lemon Drop Company SCF Indirect Method for the year ended December 31, 2022 Operating Net Income Change in Inventory Change in Accounts Receivable Change in Accounts Payable Total Operating Sources Investing Additions to Capital Equipment Total Investing Uses Financing Additions to Long-term Debt Dividends Paid Total Financing uses Total Net changes Cash Beginning Cash Ending SCF Direct Method for the year ended December 31, 2022 Operating Total Cash Received Total Cash Paid Inventory Total Cash Paid AP Total Cash Paid Expenses Total Cash Interest \& Taxes \$ - \#1 Total Operating Sources Investing Additions to Capital Equipment \begin{tabular}{lll} \hline$ & - \end{tabular} \#2 Total Investing Uses Financing Additions to Long-term Debt Dividends Paid \begin{tabular}{lll} \hline$ & \#3 Total Financing uses \end{tabular} \begin{tabular}{|ll} \hline$44 & - \end{tabular} \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline$ \\ \hline \end{tabular} \#6 \#7 \#9 \#10 $ $