Given is the Income Statement for the year ended December 31, 20XX, Statement of Retained Earnings for the year ended December 31, 20XX and Comparative Balance Sheets for 20XW and 20XX of Maris Corporation:

Maris Corporation Income Statement Year Ended December 31, 20XX
Sales	$5,700,000
Cost of goods sold	3,875,000
Gross profits	1,825,000
Selling and administrative expense	730,000
Amortization expense	250,000
Operating income	845,000
Interest expense	52,000
Earnings before taxes	793,000
Taxes	350,000
Earnings after taxes	443,000
Preferred stock dividends	30,000
Earnings available to common shareholders	$413,000
Shares outstanding	165,200
Earnings per share	$2.50

Statement of Retained Earnings For the Year Ended December 31, 20XX
Retained earnings, balance, January 1, 20XX	$900,000
Add: Earnings available to common shareholders, 20XX	413,000
Deduct: Cash dividends declared and paid in 20XX	150,000
Retained earnings, balance, December 31, 20XX	$1,163,000

Comparative Balance Sheets For 20XX and 20XW
	December 31, 20XX	December 31, 20XW
Assets
Current assets:
Cash		$120,000			$103,000
Accounts receivable (net)		540,000			528,000
Inventory		510,000			488,000
Prepaid expenses		26,000			52,000
Total current assets		1,196,000			1,171,000
Investments (long-term securities)		120,000			125,000
Plant and equipment	2,600,000			2,000,000
Less: Accumulated depreciation	1,017,000			767,000
Net plant and equipment		1,583,000			1,233,000
Total assets		$2,899,000			$2,529,000
Liabilities and Shareholders Equity
Current liabilities:
Accounts payable		$373,000			$325,000
Notes payable		500,000			500,000
Accrued expenses		53,000			74,000
Total current liabilities		926,000			899,000
Long-term liabilities:
Bonds payable, 20XY		180,000			100,000
Total liabilities		1,106,000			999,000
Shareholders equity:
Preferred stock		130,000			130,000
Common stock		500,000			500,000
Retained earnings		1,163,000			900,000
Total shareholders equity		1,793,000			1,530,000
Total liabilities and shareholders equity		$2,899,000			$2,529,000

Prepare a statement of cash flows for the Maris Corporation. (Amounts to be deducted should be indicated with a minus sign. Omit $ sign in your response.)

MARIS CORPORATION Statement of Cash Flows
For the Year Ended December 31, 20XX
Operating Activities:
(Click to select) Net income Net loss		$
Add items not requiring an outlay of cash:
(Click to select) Increase in accrued expenses Decrease in accounts receivable Decrease in accrued expenses Increase in accounts receivable Decrease in inventory Decrease in prepaid expenses Decrease in accounts payable Increase in accounts payable Increase in inventory Amortization expense Increase in prepaid expenses
Cash flow from operations
(Click to select) Increase in accounts receivable Decrease in inventory Decrease in accounts receivable Amortization expense Increase in prepaid expenses Decrease in accounts payable Increase in accrued expenses
(Click to select) Increase in inventory Decrease in inventory Decrease in accounts receivable Amortization expense Increase in prepaid expenses Decrease in accounts payable Increase in accrued expenses
(Click to select) Decrease in prepaid expenses Decrease in inventory Decrease in accounts receivable Amortization expense Increase in prepaid expenses Decrease in accounts payable Increase in accrued expenses
(Click to select) Increase in accounts payable Decrease in inventory Decrease in accounts receivable Amortization expense Increase in prepaid expenses Decrease in accounts payable Increase in accrued expenses
(Click to select) Decrease in accrued expenses Decrease in inventory Decrease in accounts receivable Amortization expense Increase in prepaid expenses Decrease in accounts payable Increase in accrued expenses
Net Change in non-cash working capital
Cash (Click to select) provided by used in operating activities
Investing activities:
(Click to select) Decrease in investments Decrease in plant and equipment Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Increase in accounts payable Decrease in accrued expenses Decrease in accounts receivable Decrease in inventory Amortization expense
(Click to select) Increase in plant and equipment Decrease in plant and equipment Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Increase in accounts payable Decrease in accrued expenses Decrease in accounts receivable Decrease in inventory Amortization expense
Cash (Click to select) provided by used in Investing activities
Financing activities:
(Click to select) Increase in bonds payable Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Increase in accounts payable Decrease in accrued expenses Decrease in accounts receivable Decrease in inventory Amortization expense
(Click to select) Preferred stock dividends paid Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Increase in accounts payable Decrease in accrued expenses Decrease in accounts receivable Decrease in inventory Amortization expense
(Click to select) Common stock dividends paid Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Increase in accounts payable Decrease in accrued expenses Decrease in accounts receivable Decrease in inventory Amortization expense
Cash (Click to select) provided by used in financing activities
(Click to select) Net decrease in cash Net increase in cash
Cash, beginning of year
Cash, end of year		$