need all empty gray boxes on the cash flow statement answered please

9 1 2 3 Balance, Dec 31, 2013 155,000 450,000 770,000 5 3 3 1 2 3 Optional: NAVARIA INC. Spreadsheet (Work Sheet) for Statement of Cash Flows For the Year Ended December 31, 20Y3 Balance Transactions Dec 31, 20Y2 Debit Credit Cash 150,000 Accounts receivable (not) 400,000 Inventories 750,000 Investments 100,000 Land Equipment 1,200,000 Accum depr. equipment (500,000) Accounts payable (300,000) Aconued expenses payable (50,000) Dividends payable (25,000) Common stock, $4 par (600,000) Pald.in capital in excess of par (175,000) Retained eamings (950.000) Totals Operating activities: Net Income Depreciation Gain on sale of investments Increase in accounts receivable Increase in inventories Increase in accounts payablo Decrease in accrued expenses payable Investing activities: Purchase of equipment Purchase of land Sale of investments Financing activities Declaration of cash dividends Sale of common stock Increase in dividends payable Not Increase in cash Totals 500,000 1,400,000 (600,000) (340,000) (45,000) (30,000) (700,000) (200,000) (1,360,000) 5 3 7 1 2 3 3 7 1 2 3 5 3 P o 7 KeyCode Keyond here 8 Instructions 9 Answers are entered in the calls with gray backgrounds 10 Calls with non-gray backgrounds are protected and cannot be edited. 11 An asterisk (*) will appear to the right of an incomot entry. The optional work shont will not be graded, 12 but is provided as an aid in detemining amounts for the statement. 13 14 15 NAVARIA INC. 16 Statement of Cash Flows 17 For the Year Ended December 31, 2013 18 19 Cash flows from operating activities: 20 Net Income 21 Adjustments to reconcile net income to net cash 22 flow from operating activities: 23 Depreciation 24 Gain on sale of investments 25 Changes in current operating assets and liabilities: 26 Increase in accounts receivable 150 000 27 Increase in inventores 820.000) Increase in accounts payable $40.000 29 Decrease in accrued expenses payable 195.000 30 Net cash flow from operating activities $490,000 31 32 Cash flows from used for investing activities: 33 Cash from sale of investments $175,000 34 Cash used for purchase of land $100 000 35 Cash used for purchase of oquloment ($200,000) 36 Net cash flow used for investing activities is.201009) 37 38 Cash flows from used for financing actos 39 Cash from sale of common stock 40 Cash used for didendo SKS 100 41 Not cash flow from financing actitles 40,000 42 43 Increase (decrease in cash $5,000 44 Cash at the beginning of the year $150 000 45 Cash at the end of the year S155 000 46 47 28