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Whispering Winds Corp. Worksheet Statement of Cash Flows For the Year Ended December 31, 2019 9 Reconciling Items Balance 12/31/18 Debit Credit Balance 12/31/19 Balance Sheet Accounts Debits Cash (51,850) 73,350 Accounts receivable (4.950) 84,900 Inventory 21,500 75,950 189,600 100,500 200,900 Land 25,700 179,800 74,800 249,900 Equipment (49,000) Total 588,450 662,750 Credits Accumulated depreciation equipment 65,000 Accounts payable 13,800 Bonds payable 41,950 46,950 199,000 164,500 136,050 49.400 33,150 149,600 214,000 Common stock 49,500) (64.950) Retained earnings 201,000 Total 134.600 Statement of Cash Flow Effects Operating Activities Net Income Depreciation Expense Increase in Accounts Receivable 9 Decrease in Inventory Decrease in Accounts Payable 9 Investing Activities Sale of Land Purchase of Equipment Financing Activities Issuance of Bond 23,050 (4,950) 9,800 13,800 25,700 (49,000) 49.400 (49,500) Payment of Dividends Redemption of Bonds (64,950) Totals 134,600 Decrease in Cash 4 (46,650) 87,950 Totals Comparative balance sheets for Whispering Winds Corp. are presented as follows. Whispering Winds Corp. Comparative Balance Sheets December 31 Assets 2019 Cash $73,350 Accounts receivable 84,900 Inventory 179,800 Land 74,800 Equipment 249,900 Accumulated depreciation-equipment (65,000) Total $597,750 Liabilities and Stockholders' Equity Accounts payable $33,150 Bonds payable 149,600 Common stock ($1 par) 214,000 Retained earnings 201,000 Total $597,750 2018 $21,500 75,950 189,600 100,500 200,900 (41,950) $546,500 $46,950 199,000 164,500 136,050 $546,500 Additional information: 1. Net income for 2019 was $134,600. 2. Cash dividends of $69,650 were declared and paid. 3. Bonds payable amounting to $49,400 were redeemed for cash $49,400. 4. Common stock was issued for $49,500 cash. 5. Depreciation expense was $23,050. 6. Sales revenue for the year were $977,400. 7. Land was sold at cost, and equipment was purchased for cash