Exercise 12-21B (Algo) Direct: Preparing statement of cash flows and supporting note LO P5 Cash and cash equivalents, December 31 prior year-end Cash and cash equivalents, December 31 current year-end Cash received as interest Cash paid for salaries Bonds payable retired by issuing common stock (no gain or loss on retirement) Cash paid to retire long-term notes payable Cash received from sale of equipment Land purchased by issuing long-term notes payable Cash paid for store equipment Cash dividends paid Cash paid for other expenses Cash received from customers Cash paid for inventory $ 11,000 30, 932 1, 100 31, 900 190,000 55, 000 26, 950 110, 200 10, 450 6, 600 17,600 213, 400 110, 968 FERRON COMPANY Statement of Cash Flows For Year Ended December 31 Cash flows from operating activities $ 0 Cash flows from investing activities 0 Cash flows from financing activities 0 $ 0 Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at prior year-end Cash and cash equivalents at current year-end Noncash investing and financing activities $ 0