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$\backslash$table$[[$Spreadsheet for Statement of Cash Flows$],[$For Current Year Ended December $31],[,\{$

$\backslash$table$[[$December $31,$ Prior$],[$Year$]]\},$Analysis of Changes,$\backslash$table$[[$December $31,],[$Current Year$]]],[,$Debit,Credit$],[$Balance sheet$-$debit$],[$Cash$,$$$,73,500,,,49,800],[$Accounts receivable,,$50,625,15,815,,66,440],[$Inventory$,,251,800,23,856,,275,656],[$Prepaid expenses,,$1,875,,625,1,250],[$Equipment$,,108,000,96,315,46,815,157,500],[$$$,485,800,,,550,646],[$Balance sheet$-$credit$],[$Accumulated depreciation$-$Equipment,$$,46,000,30,125,,15,875],[$Accounts payable,,$114,675,,,],[$Long$-$term notes payable,,$54,750,,,],[$Common stock, $$5$ par value,,$150,250,,12,500,162,750],[$Paid$-$in capital in excess of par value, common stock,,$0,,,],[$Retained earnings,,$120,125,,,],[$$$,485,800,,,178,625],[$Statement of cash flows$],[$Operating activities$],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,]]$