Instructions: Watch the posted video and complete Page 1 prior to class. Calculate the $ change from 20Y8 to 20Y9. Indicate if the change will be placed in the operating, investing or financing section of the statement of cash flows and will the change be presented as an inflow or outflow The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: Dec. 31, 20Y9 Ops/ Inv/Fin Inflow/Outflow Dec. 31, 20Y8 Change Cash Accounts receivable (net) Inventories Investments Assets Land Equipment Accumulated depreciation equip Total assets Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Dividends payable Common stock, $1 par Paid-in capital in excess of par-cs Retained earnings Total liabilities and stockholders' eqt C. d. Current Assets (except Cash) Increases Decreases Investing Activity Current Assets $70,720 207,230 298,520 Balance Sheet Long term Assets 295,800 438,600 (99,110) $1,211,760 Additional data obtained from an examination of the accounts in the ledger for 20Y9 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. The investments were sold for $91,800 cash. The common stock was issued for cash. e. There was a $141,680 credit to Retained Earnings for net income. f. There was a $102,000 debit to Retained Earnings for cash dividends declared. Deduct from Net Income Add to Net Income $205,700 30,600 25,500 0 202,000 354,000 393,960 $1,211,760 Current Liabilities Long term Liabilities + Equity $47,940 188,190 289,850 102,000 0 358,020 (84,320) $901,680 $194,140 26,860 20,400 102,000 204,000 354,280 $901,680 Current Liabilities (except Dividends Payable) Increases Decreases Operating Activity Financing Activity Add to Net Income Deduct from Net Income

Instructions: Watch the posted video and complete Page 1 prior to class. Calculate the $ change from 20Y8 to 20Y9. Indicate if the change will be placed in the operating, investing or financing section of the statement of cash flows and will the change be presented as an inflow or outflow The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: Dec. 31, 20Y9 Change Ops/ Inv/Fin Dec. 31, 20Y8 Inflow/Outflow Assets Cash Accounts receivable (net) Inventories Investments Land Equipment Accumulated depreciation-equip Total assets Liabilities and Stockholders' Equity $70,720 $47,940 207,230 188,190 298,520 289,850 0 102,000 295,800 0 438,600 358,020 (99,110) (84,320) $1,211,760 $901,680 Accounts payable $205,700 $194,140 Accrued expenses payable 30,600 26,860 Dividends payable 25,500 20,400 Common stock, $1 par 202,000 102,000 Paid-in capital in excess of par-es 354,000 204,000 Retained earnings 393,960 354,280 Total liabilities and stockholders' eqt $1,211,760 $901,680 Additional data obtained from an examination of the accounts in the ledger for 20Y9 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $91,800 cash. d. The common stock was issued for cash. e. There was a $141,680 credit to Retained Earnings for net income. f. There was a $102,000 debit to Retained Earnings for cash dividends declared. Current Assets (except Cash) Current Liabilities (except Dividends Payable) Increases Decreases Deduct from Net Income Add to Net Income Increases Decreases Add to Net Income Deduct from Net Income Balance Sheet Operating Activity Current Assets Current Liabilities Long terms Long tmn Liabilines levesting Activity Financing Activity Equity