Let's start with gaining an understanding of the Statement of Cash Flows. From Exercise 12-17A, select one of the journal entries and explain how the accounts in the journal entry impact the statement of cash flows

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a.	Depreciation Expense					16,000
	Accumulated Depreciation						16,000
b.	Treasury Stock					12,000
	Cash						12,000
c.	Land					123,000
	Cash						123,000
d.	Equipment					28,000
	Cash						28,000
e.	Salary Expense					36,000
	Cash						36,000
f.	Furniture and Fixtures					36,000
	Cash						36,000
g.	Building					235,000
	Note Payable, Long-Term						235,000
h.	Cash					74,000
	Accounts Receivable					13,000
	Service Revenue						87,000
i.	Bonds Payable					70,000
	Cash						70,000
j.	Cash					110,000
	Common Stock						17,000
	Capital in Excess of Par						93,000
k.	Dividends Payable					25,000
	Cash						25,000
l.	Loss on Disposal of Equipment					2,000
	Equipment, Net						2,000
m.	Cash					10,000
	Long-Term Investment						10,000