Comparative balance sheets for Bramble Corp. are presented as follows.

Bramble Corp. Comparative Balance Sheets December 31
Assets		2019			2018
Cash		$73,400			$22,750
Accounts receivable		84,200			75,500
Inventory		179,150			188,250
Land		75,200			100,400
Equipment		249,000			200,400
Accumulated depreciationequipment		(66,850	)		(41,850	)
Total		$594,100			$545,450
Liabilities and Stockholders Equity
Accounts payable		$34,500			$46,750
Bonds payable		149,000			200,600
Common stock ($1 par)		213,000			164,000
Retained earnings		197,600			134,100
Total		$594,100			$545,450

Additional information:

1.		Net income for 2019 was $134,800.
2.		Cash dividends of $71,300 were declared and paid.
3.		Bonds payable amounting to $51,600 were redeemed for cash $51,600.
4.		Common stock was issued for $49,000 cash.
5.		Depreciation expense was $25,000.
6.		Sales revenue for the year were $977,500.
7.		Land was sold at cost, and equipment was purchased for cash.

Prepare a worksheet for a statement of cash flows for 2019 using the indirect method. Enter the reconciling items directly on the worksheet. (Show amounts that decrease cash flow with either a - signe.g.-15,000 or in parenthesis e.g. (15,000).) Bramble Corp. Worksheet Statement of Cash Flows Reconciling Items Balance Sheet Accounts Balance 12/31/18 Debit Credit Debits Cash Accounts receivable Inventory Land Equipment Total Credits Accumulated depreciation-equipment Accounts payable Bonds payable Common stock | Retained earnings Total tatement of Cash Flow Effects > > >