Exercise $13-4($Algo$)$ Prepare a Statement of Cash Flows $[$LO$13-1,$ LO$13-2]$

The following changes took place last year in Pavolik Company's balance sheet accounts:

$\backslash$table$[[$Asset and Contra$-$Asset Accounts,,Liabilities and Stoc,ts$],[$Cash$,$$$23$ D$,$Accounts payable,$ $71$ I$],[$Accounts receivable,$$27$I,Accrued liabilities,$ $27D$