Instructions Labels and Amount Descriptions Statement of Cash Flows Statement of Cash Flows Instructions 1 2 Dec. 31, 2016 Dec. 31, 2015 Assets 3 Cash 4 Accounts receivable (net) 5 Inventories 6 Investments 7 Land 8 Equipment 9 Accumulated depreciation-equipment 10 Total assets 11 Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) 13 Accrued expenses payable (operating expenses) $643,400.00 $679,400.00 566,800.00 547,400.00 1,011,000.00 982,800.00 0.00 240,000.00 520,000.00 0.00 880,000.00 680,000.00 (244,400.00) (200,400.00) $3,376,800.00 $2,929,200.00 $771,800.00 $748,400.00 63,400.00 70,800.00