l opening

The First Picture is the post closing Trial Balance, The second is the opening Trial balance. Required: 1) Prepare a indirect cash flows statement

in the first picture the trial balance is on 30-11 and in the second picture the trial balance is on 31-12

30/11/2019 Dr. $ 249,930 150 317,420 150 $ 4,580 45,000 531,960 2,320 11,020 25,410 145,000 43,000 306,000 73,040 78,400 39,540 32,800 13,200 15,000 126,850 Trial Balance as of: 01/01/2019 Dr. Cr. Cash $ 40,620 Petty cash Accounts receivable 253.643 Allowance for uncollectibles $ 13,520 Notes receivable 40,000 Interest receivable 580 Inventory 450,960 Office supplies 470 Prepaid insurance 2,560 Prepaid rent 3,630 Bond sinking fund 130,000 Land 43,000 Buildings 306,000 Accumulated depreciation - Buildings 73,040 Trucks and lifts 78,400 Accumulated depreciation - Trucks and lifts 39,540 Furniture and equipment 32,800 Accumulated depreciation - Furniture and equipment 13,200 Notes payable 15,000 Accounts payable 86,352 Salaries and wages payable 1,906 FICA Taxes payable 781 Federal withholding taxes payable 5,148 State withholding taxes payable 1,595 Federal unemployment taxes payable 216 State unemployment taxes payable 1,323 Dividends payable 23,100 Interest payable 15,165 Income taxes payable 15,789 Mortgage notes payable 43,000 Bonds payable issued March 1, 2013) 275,000 Discount on bonds payable 4,400 Common stock (6,300 shares, stated value $30) 189,000 Additional paid-in capital 256,400 Retained earnings 362,748 Treasury stock 44,610 Sales Sales returns and allowances Sales discounts Cost of goods sold Advertising expense Sales salaries and commissions Delivery and warehouse wages Payroll taxes expense Selling, delivery, and warehouse Delivery expense Office and administrative salaries Office expenses Payroll taxes expense Office and administration Utilities expense Income tax expense Interest expense Interest Revenue Total $ 1,431,823 $ 1,431,823 1,787 9,573 2,486 400 2,600 113,000 275,000 4,100 189.000 256,400 362,748 44,610 5,234,940 9,380 73,044 3,648,722 6,578 132,990 110,616 15,915 17,732 689,516 1,510 67.001 16,270 72,000 24,570 3,150 $ 6,723,294 $ 6,723,294 Credit Debit 264,343 225 266,280 $ 111,299 104,200 1,668 461,031 830 5,640 18,150 160,000 99,650 306,000 91,520 70,500 47,891 38,900 31/12/2019 Account Title Cash $ Petty Cash Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Interest Receivable Inventory Supplies Prepaid Insurance Prepaid Rent Bond Sinking Funds Land Building Accu. Depreciation - Building Truck and lifts Accu. Depreciation - Trucks and lifts Equipment Accu. Depreciation - Equipment Notes Payable Accounts Payable Salaries and Wages Payable FICA Taxes Payable Federal Withholding Taxes Payable State Withholding Taxes Payable Federal unemployment taxes payable State unemployment taxes payable Dividends Payable Income taxes payable Mortgage notes payable Bonds Payable Discounts on Bonds Payable Interest Payable Common Stock - $30 Stated Value Paid-in Capital Retained Earnings Treasury Stock Totals $ 18,210 15,000 171,549 3,971 6,520 10,199 4,636 400 2,600 14,310 10,3951 113,000 275,000 4,400 5,890 207,000 292,400 527,637 127,610 1,929,427 $ 1,929,427 30/11/2019 Dr. $ 249,930 150 317,420 150 $ 4,580 45,000 531,960 2,320 11,020 25,410 145,000 43,000 306,000 73,040 78,400 39,540 32,800 13,200 15,000 126,850 Trial Balance as of: 01/01/2019 Dr. Cr. Cash $ 40,620 Petty cash Accounts receivable 253.643 Allowance for uncollectibles $ 13,520 Notes receivable 40,000 Interest receivable 580 Inventory 450,960 Office supplies 470 Prepaid insurance 2,560 Prepaid rent 3,630 Bond sinking fund 130,000 Land 43,000 Buildings 306,000 Accumulated depreciation - Buildings 73,040 Trucks and lifts 78,400 Accumulated depreciation - Trucks and lifts 39,540 Furniture and equipment 32,800 Accumulated depreciation - Furniture and equipment 13,200 Notes payable 15,000 Accounts payable 86,352 Salaries and wages payable 1,906 FICA Taxes payable 781 Federal withholding taxes payable 5,148 State withholding taxes payable 1,595 Federal unemployment taxes payable 216 State unemployment taxes payable 1,323 Dividends payable 23,100 Interest payable 15,165 Income taxes payable 15,789 Mortgage notes payable 43,000 Bonds payable issued March 1, 2013) 275,000 Discount on bonds payable 4,400 Common stock (6,300 shares, stated value $30) 189,000 Additional paid-in capital 256,400 Retained earnings 362,748 Treasury stock 44,610 Sales Sales returns and allowances Sales discounts Cost of goods sold Advertising expense Sales salaries and commissions Delivery and warehouse wages Payroll taxes expense Selling, delivery, and warehouse Delivery expense Office and administrative salaries Office expenses Payroll taxes expense Office and administration Utilities expense Income tax expense Interest expense Interest Revenue Total $ 1,431,823 $ 1,431,823 1,787 9,573 2,486 400 2,600 113,000 275,000 4,100 189.000 256,400 362,748 44,610 5,234,940 9,380 73,044 3,648,722 6,578 132,990 110,616 15,915 17,732 689,516 1,510 67.001 16,270 72,000 24,570 3,150 $ 6,723,294 $ 6,723,294 Credit Debit 264,343 225 266,280 $ 111,299 104,200 1,668 461,031 830 5,640 18,150 160,000 99,650 306,000 91,520 70,500 47,891 38,900 31/12/2019 Account Title Cash $ Petty Cash Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Interest Receivable Inventory Supplies Prepaid Insurance Prepaid Rent Bond Sinking Funds Land Building Accu. Depreciation - Building Truck and lifts Accu. Depreciation - Trucks and lifts Equipment Accu. Depreciation - Equipment Notes Payable Accounts Payable Salaries and Wages Payable FICA Taxes Payable Federal Withholding Taxes Payable State Withholding Taxes Payable Federal unemployment taxes payable State unemployment taxes payable Dividends Payable Income taxes payable Mortgage notes payable Bonds Payable Discounts on Bonds Payable Interest Payable Common Stock - $30 Stated Value Paid-in Capital Retained Earnings Treasury Stock Totals $ 18,210 15,000 171,549 3,971 6,520 10,199 4,636 400 2,600 14,310 10,3951 113,000 275,000 4,400 5,890 207,000 292,400 527,637 127,610 1,929,427 $ 1,929,427