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 Stockholders' Equity Accounts$],[$Cash$,$$$23$ D$,$Accounts payable,$ $71$I