CASE 2 CASHFLOW ANALYSIS As at Dec 31, 2017 and 2010 Liabilities and Shareholders' Equity 25. ONOD A ccred liabilities 14 $ 600 22.000 10.000 10,000 1.000 3.000 5200D te payable 10,000 Tonds pa 10.000 - 53,000 67.000 ++.000 10.000 Share capital 426D 15.000 10.000 Total buities and Total assets $ 205,000 $132,000 shareholders' equity $ 205,000 5 132.000 A B Transaction Data for 2017: Purchase of equipment $ 98,000 Payment of cash dividends 18,000 Issuance of common shares to repay bonds payable 13.000 Purchase of long-term investment 8.000 Issuance of long-term note payable to purchase patent 37.000 Issuance of long-term note payable to borrow cash 7.000 Issuance of common shares for cash 19.000 Proceeds on sale of equipment (carrying amount, $76,000) 74,000 Repurchase of common shares 5.000 3 9 10 Requirements 1. From the Balance Sheet determine the increase or decrease in Cash during the year 2. Complete the Statement of Cashflows breaking down the Operating / Investing / Financing Activities