Information for XYZ Co.

Account Description	12/31/2017	12/31/2016
Assets
Cash & Cash Equivalents	45,000	13,000
Accounts Receivable	91,000	88,000
Equipment	139,000	22,000
Accumulated Depreciation - Equipment	(17,000)	(11,000)
Total Assets	258,000	112,000
Liabilities & Stockholders' Equity
Accounts Payable	20,000	15,000
Bonds Payable	100,000	0
Common Stock	100,000	80,000
Retained Earnings	38,000	17,000
Total Liabilities & Stockholders' Equity	258,000	112,000

Additional Information

(A) Net income for 2017 was $44,000.

(B) New equipment was purchased in 2017 but none was sold.

(C) Cash dividends of $23,000 were declared and paid in 2017.

(D) $100,000 of equipment was acquired by the issuance of Bonds Payable.

Step 3 Prepare the Operating Activities section of the Cash Flow Statement.

Description	Amount
Net Cash Provided By (Used In) Operating Activities

Step 4-

Prepare the Investing Activities section of the Cash Flow Statement. Investing Activities represent either amounts that a company invests in:

(a) Itself (i.e., capital expenditures or purchases for fixed assets, purchasing another business) or the disposals/sales of fixed assets or a business, and

(b) The stock or bonds of other entities (i.e., purchasing an investment in the common stock or bonds of another company) or disposing of such investments

Description	Amount
Net Cash Provided By (Used In) Investing Activities