Font 5 Paragraph Financing DR CR No Inflow Outflow Effect 8,000 Worksheet for Statement of Cash Flows Change Operating Investing Account Name Current Prior DR CR DR CR DR CR Year Year Inflow Outflow Cash 53,000 12,000 Accounts 6,000 receivable Prepaid Expense 2.000 3,000 Inventory 11,000 7.000 Land 0 0 Equipment 20,000 20,000 Accumulated (3,000) (2.000) depreciation Accounts payable 1,000 4,000 Long-term note 13,000 14,000 payable Common stock 38,000 18.000 Retained earnings 37.000 12,000