instructions:	Prepare the statement of cash flows. (required)
	A worksheet is provided (optional)
Scroll down for worksheet and place to prepare statement of cash flows
ADDITIONAL INFORMATION
Net Income for the year		21,632
Depreciation expense		5,000
Cash dividends declared and paid		8,600
Cash received for equipment sold		2,000
Original cost of equipment		7,200
Loss on sale of equipment		1,000
Additional equipment purchased for cash		29,800
Investments were sold at cost.