Cash Accounts receivable (net) Inventory Long-term investments Property, plant & equipment Accumulated depreciation Total Assets Accounts...

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Cash Accounts receivable (net) Inventory Long-term investments Property, plant & equipment Accumulated depreciation Total Assets Accounts payable Accrued liabilities Long-term notes payable Common stock Retained earnings Total Liab. & Stockholders' Equity Hafner Company Balance Sheet Dec. 31 2022 $30,900 Dec. 31, 2021 $10,200 43,300 20,300 35,000 42,000 0 15,000 236,500 150,000 -37,700 -25,000 $308,000 $212,500 $17,000 $26,500 21,000 17,000 70,000 50,000 130,000 90,000 70,000 29,000 $308,000 $212,500 Additional data: Net income for the year 2022, $76,000. Depreciation on plant assets for the year, $12,700. Sold the long-term investments for $28,000. Paid dividends of $35,000. Purchased machinery costing $26,500, paid cash. Purchased machinery with a $60,000 5-year note. Paid a $40,000 long-term note payable by issuing common stock Cash flows from operating activities Net income Adjustments to net income for operating activities: Hafner Company Net cash provided (used) by operating activities Cash flows from investing activities Net cash provided (used) by investing activities Cash flows from financing activities Net cash provided (used) by financing activities Net increase (decrease) in cash Cash, January 1, 2022 Cash, December 31, 2021 Schedule for Significant Non-cash Investing and Financing Activities $ $ Cash Accounts receivable (net) Inventory Long-term investments Property, plant & equipment Accumulated depreciation Total Assets Accounts payable Accrued liabilities Long-term notes payable Common stock Retained earnings Total Liab. & Stockholders' Equity Hafner Company Balance Sheet Dec. 31 2022 $30,900 Dec. 31, 2021 $10,200 43,300 20,300 35,000 42,000 0 15,000 236,500 150,000 -37,700 -25,000 $308,000 $212,500 $17,000 $26,500 21,000 17,000 70,000 50,000 130,000 90,000 70,000 29,000 $308,000 $212,500 Additional data: Net income for the year 2022, $76,000. Depreciation on plant assets for the year, $12,700. Sold the long-term investments for $28,000. Paid dividends of $35,000. Purchased machinery costing $26,500, paid cash. Purchased machinery with a $60,000 5-year note. Paid a $40,000 long-term note payable by issuing common stock Cash flows from operating activities Net income Adjustments to net income for operating activities: Hafner Company Net cash provided (used) by operating activities Cash flows from investing activities Net cash provided (used) by investing activities Cash flows from financing activities Net cash provided (used) by financing activities Net increase (decrease) in cash Cash, January 1, 2022 Cash, December 31, 2021 Schedule for Significant Non-cash Investing and Financing Activities $ $