Cash and cash equivalents balance, December 31, 2010	$	23,000
Cash and cash equivalents balance, December 31, 2011		64,676
Cash received as interest		2,300
Cash paid for salaries		66,700
Bonds payable retired by issuing common stock (no gain or loss on retirement)		195,000
Cash paid to retire long-term notes payable		115,000
Cash received from sale of equipment		56,350
Cash received in exchange for six-month note payable		23,000
Land purchased by issuing long-term note payable		113,100
Cash paid for store equipment		21,850
Cash dividends paid		13,800
Cash paid for other expenses		36,800
Cash received from customers		446,200
Cash paid for merchandise		232,024

Use the above information about the cash flows of Kansas Company to prepare a complete statement of cash flows (direct method) for the year ended December 31, 2011. Use a note disclosure for any noncash investing and financing activities. (Amounts to be deducted should be indicated with a minus sign. Omit the "$" sign in your response.)

KANSAS COMPANY Statement of Cash Flows For Year Ended December 31, 2011
Cash flows from operating activities
(Click to select) Payments for other expenses Payments for merchandise Payments for salaries Payment for store equipment Payment of cash dividends Receipts of interest Receipts from customers	$
(Click to select) Payments for salaries Receipts of interest Payments for other expenses Receipts from customers Payment of cash dividends Payments for merchandise Payment for store equipment
(Click to select) Payment of cash dividends Payment for store equipment Receipts of interest Payments for salaries Payments for other expenses Payments for merchandise Receipts from customers
(Click to select) Receipts of interest Payments for merchandise Payments for other expenses Payments for salaries Receipts from customers Payment for store equipment Payment of cash dividends
(Click to select) Payments for salaries Payments for merchandise Receipts of interest Receipts from customers Payment for store equipment Payment of cash dividends Payments for other expenses
Net cash (Click to select) used in provided by by operating activities			$
Cash flows from investing activities
(Click to select) Payment to retire long-term notes payable Receipt from sale of equipment Receipts of interest Receipt from borrowing on six-month note Payment for store equipment Payments for other expenses Receipts from customers
(Click to select) Payments for other expenses Receipt from sale of equipment Receipt from borrowing on six-month note Payment to retire long-term notes payable Receipts from customers Receipts of interest Payment for store equipment
Net cash (Click to select) used in provided by in investing activities
Cash flows from financing activities
(Click to select) Payment to retire long-term notes payable Payments for merchandise Payments for salaries Payment of cash dividends Payments for other expenses Payment for store equipment Receipt from borrowing on six-month note
(Click to select) Payment of cash dividends Payments for merchandise Payment for store equipment Payments for other expenses Payments for salaries Receipt from borrowing on six-month note Payment to retire long-term notes payable
(Click to select) Payments for other expenses Payment to retire long-term notes payable Payment for store equipment Payment of cash dividends Payments for merchandise Payments for salaries Receipt from borrowing on six-month note
Net cash (Click to select) used in provided by in financing activities
(Click to select) Net decrease in cash and cash equivalents Net increase in cash and cash equivalents			$
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year			$