Exhibit 3.14 Worksheet for Preparation of Statement of Cash Flows Amount of Balance Sheet Changes Balance Sheet Accounts Operating Investing Financing (INCREASE) DECREASE IN ASSETS (1) Accounts receivable (2) Marketable securities (3) Inventories (4) Other current assets (5) Investments in securities (6) Property, plant, and equipment cost (7) Accumulated depreciation (8) Intangible assets INCREASE (DECREASE) IN LIA BILITIES AND SHAREHOLDERS' EQUITIES (9) Accounts payable (10) Notes payable (11) Current portion of long-term debt (12) Other current liabilities (13) Long-term debt (14) Deferred income taxes (15) Other noncurrent liabilities (16) Common stock (17) Additional paid-in capital (18) Retained earnings (19) Treasury stock (20) Other accumulated comprehensive income (21) Cash X (net income) X (dividends i_