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Statement of Cash Flows Instructions Labels and Amount Descriptions Statement of Cash Flows Instructions The comparative balance sheet of Iglesias Inc. for December 31, 2073 and 2012, is shown as follows: Dec 31, 2015 Dec 31, 2012 Assets 3 Cash $186,000.00 $180,000.00 4 Accounts receivable (net) 540,000.00 480,000.00 5 Inventories 924,000.00 900,000.00 6 Investments 0.00 120,000.00 7 Land 600,000.00 0.00 Statement of Cash Flows DILDO Statement of Cash Flows 1,680,000.00 (720,000.00) 1,440,000.00 (600,000.00) $2,520,000.00 10 $3,210,000.00 11 Instructions * Equipment Accumulated depreciation equipment Total assets Liabilities and Stockholders' Equity 12 Accounts payable Accrued expenses payable 4 Dividends payable is common stock, Spar 14 Excess of pald-in capital over par Retained earnings $360,000.00 S408,000.00 54,000.00 36,000.00 60,000.00 30,000.00 720,000.00 840,000.00 240,000.00 210,000.00 1,637,000.00 1,140,000.00 Statement of Cash Flows Instructions Labels and Amount Descriptions Statement of Cash Flows Instructions 18 Total liabilities and stockholders' equity $3,210,000.00 $2,520,000.00 Additional data obtained from an examination of the accounts in the ledger for 2013 are as follows: a. The investments were sold for $210,000 cash b. Equipment and land were acquired for cash C. There were no disposals of equipment during the year d. The common stock was issued for cash e. There was a S600,000 credit to Retained Earnings for net income. f. There was a $108,000 debit to Retained Earnings for cash dividends declared. Statement of Cash Flows Instructions Statement of Cash Flows Statement of Cash Flows gewas inc score Statement of Cash Flows For the Year Ended December 31, 2083 Cash flows from used for) operating activities 2 Net Income 4 Adjustments to reconcile net income to net cash flows from operating activities Depreciation Gain on sale of investments Changes in current operating assets and liabilities: Increase in inventories Increase in accounts payable DOGECOCOTICON Statement of Cash Flows Instructions Statement of Cash Flows Shad 9 10 11 Statement of Cash Flows Decrease in accrued expenses payable Increase in accounts receivable Net cash flows from operating activities 12 Cash flows from (used for investing activities 15 Cash paid for purchase of equipment Cash paid for purchase of and 1 Cash received from sale of investments Net cash flows used for investing activities 13 Cash flows from used for) financing activities: 10 Cash received from issuing common stock 14 16 Statement of Cash Flows Cash received from sale of investments 15 16 Net cash flows used for investing activities 17 Cash flows from (used for) financing activities 18 Cash received from issuing common stock 19 Cash dividends 20 Net cash flows from financing activities 21 Net increase in cash 22 Cash balance, January 1, 2013 25 Cash balance, December 31, 2043