P11-39b $ effect CASH ACCOUNTS REC. INVENTORY LAND EQUIPMENT NET 12/31/2010 12/31/2009 12/31/2010 12/31/2009 CHANGE 6,600 6,000 600 25,000 26,800 (1,800) 91,900 89,600 2,300 89,200 60,400 28,800 53,900 49,500 4,400 266,600 232,300 ACCOUNTS PAYABLE ACCRUED LIABILITIES NOTES PAYABLE COMMON STOCK RETAINED EARNINGS 30,300 30,900 73,000 88,500 43,900 266,600 35,800 28,300 101,000 64,400 2,800 232,300 (5,500) 2,600 (28,000) 24,100 41,100 39B STATEMENT OF CASH FLOWS FOR THE YEAR ENDED CASH FLOWS FROM OPERATING ACTIVITIES: Net income Add: Deduct: Net cash flow from opeartions CASH FLOWS FROM INVESTING ACTIVITIES: Add: Less: Net cash flow investing CASH FLOWS FROM FINANCING ACTIVITIES: Add: Less: Net cash flow financing in cash Cash at the beginning of the year Cash at the end of the year Schedule of noncash financing activities: PAGE 593 CASH ACCOUNTS REC INVENTORY LAND EQUIPMENT A/D 18,000 76,000 132,000 11,000 93,000 124,000 107.000 238,000 (30,000) 543,000 CHANGE S effect 7,000 O (17,000) O 8,000 0 4107.000) 195,000 (18,000) 0 Loss ($3,000) Sale price ($104,000) 433,000 (48,000) 611,000 ACCOUNTS PAYABLE ACCRUED LIABILITIES NOTES PAYABLE COMMON STOCK RETAINED EARNINGS TREASURY STOCK 84,000 12,000 147,000 240,000 146,000 (18,000) 611,000 96,000 8,000 98,000 220,000 121,000 (12,000) 0 4,000 o 49,000 F 20,000 F 25,000 O (18,000) F 543,000 Land sold for $104,000 Cash Adj. 268,000 Collections from cus. Interest rec. Dividends rec. To suppliers Income Statement: Sales revenue Interest revenue Dividend revenue COGS Other operating expenes Salaries expense Interest expense Income tax expense Depreciation expense Loss on sale of assets Net Income 13,000 5,000 (137,000) (12,000) (48,000) (11,000) (9,000) (18,000) (3,000) 48,000 To employees For interest For taxes Net Cash