Calculate the cash flow from operating activities Calculate the cash flow from long term Investing activities Calculate the cash flow from financing activities if dividends are $0.25 per share BALANCE SHEET 2015 2014 INCOME STATEMENT 2015 2014 812,000 700,000 522,000 290,000 174,200 450,000 250,000 151,000 NET REVENUES & SALES (100,000 UNITS) COST OF GOODS SOLD GROSS PROFIT FIXED OPERATING EXPENSES (pre depreciation) DEPRECIATION EXPENSE OPERATING INCOME (EBIT) INTEREST INCOME BEFORE TAXES (EBT) INCOME TAXES (40%) NET INCOME ASSETS CASH AND MARKETABLE SECURITIES ACCOUNTS RECEIVABLE INVENTORIES CURRENT ASSETS GROSS PLANT AND EQUIPMENT LESS: ACCUMULATED DEPRECIATION NET FIXED ASSETS TOTAL ASSETS 29,000 116.000 145.000 290,000 362.000 130,000 232.000 522,000 25.000 100.000 125.000 250,000 300.000 100,000 200,000 500,000 30,000 85,800 14,500 71,300 28,520 42,780 25,000 74,000 14,000 60,000 24,000 36,000 LIABILITIES AND EQUITY ACCOUNTS PAYABLE ACCRURALS NOTES PAYABLE CURRENT LAIBILITIES LONG TERM DEBT TOTAL LIABILITIES COMMON STOCK ($1.00 par) RETAINED EARNINGS TOTAL OWNER'S EQUITY 50,000 50,000 NUMBER OF SHARES OUTSTANDING 90,480 34.800 25,420 150,700 145.000 295,700 150,000 76,300 226,300 78,000 30,000 34.000 142,000 140.000 282,000 50,000 68.000 218,000 TOTAL LIABILITIES AND EQUITY 522,000 500,000