Complete the 1992 column. If you are using the Lotus model, use it to complete the table.

B C D E 1991 1992 Cash Flow from Operations Sales Increase in Receivables Cash Sales Cost of Goods Sold Increase in Inventories Increase in Accts Payable Increase in Accruals Cash Cost of Goods Cash Margin Admin and Selling Expense Misc Expense Taxes Net Cash Flow from Operations 378,549.00 401,205.00 (2,728.00) 375,821.00 379,461.00 (311,110.00) (342,016.00) (29,570.00) (28,623.00) 7,484.00 18,984.00 3,314.00 B (329,882.00) 45,939.00 D (30,690.00) (33,762.00) (7,114.00) (11,450.00) (9,088.00) (1,547.00) (953.00) E Cash Flow from Fixed Asset Investment Investment in Fixed Assets (4,561.00) (5,409.00) Cash Flow from Financing Activities Increase in Short-Term Debt Increase in Long-Term Debt Repayment of Mortgage Interest Expense Common Dividends 3,824.00 6,694.00 (536.00) (3,598.00) (3,408.00) 26,266.00 F (522.00) (6,076.00) (580.00) Net Cash Flow from Financing Activities Increase (Decrease) in Cash & Marketable Securities 2,976.00 (2,539.00) 19,088.00 G B C D E 1991 1992 Cash Flow from Operations Sales Increase in Receivables Cash Sales Cost of Goods Sold Increase in Inventories Increase in Accts Payable Increase in Accruals Cash Cost of Goods Cash Margin Admin and Selling Expense Misc Expense Taxes Net Cash Flow from Operations 378,549.00 401,205.00 (2,728.00) 375,821.00 379,461.00 (311,110.00) (342,016.00) (29,570.00) (28,623.00) 7,484.00 18,984.00 3,314.00 B (329,882.00) 45,939.00 D (30,690.00) (33,762.00) (7,114.00) (11,450.00) (9,088.00) (1,547.00) (953.00) E Cash Flow from Fixed Asset Investment Investment in Fixed Assets (4,561.00) (5,409.00) Cash Flow from Financing Activities Increase in Short-Term Debt Increase in Long-Term Debt Repayment of Mortgage Interest Expense Common Dividends 3,824.00 6,694.00 (536.00) (3,598.00) (3,408.00) 26,266.00 F (522.00) (6,076.00) (580.00) Net Cash Flow from Financing Activities Increase (Decrease) in Cash & Marketable Securities 2,976.00 (2,539.00) 19,088.00 G