negative adjustments.

Merrick Equipment Co$.$

Statement of Cash Flows

For the Year Ended December $31,20Y9$

Cash flows from $($used for$)$ operating activities:

Net ii

Adjustments to reconcile net income to net cash flows from $($used for$)$ operating activities:

Loss on sale of investmen

Changes in current operating assets and liabilities:

Increase in accounts receivable

Increase in inventories $$

Increase in accounts payable $$

Decrease in accrued expenses payable

Net cash flows from operating activities

Cash flows from $($used for$)$ investing activities:

Net cash flows from financing activities

Net decrease in ca: $,x$

Cash balance, January $1,20$ Y$9$

Cash balance, December $31,20$ Y$9$

$\backslash$table$[[,,$X$],[$$$,-58,540,$x$],[,208,940,$