PLEASE DO NOT SOLICIT

The financial statements of Pouchie Co. included the following information for the year ended December 31, 2010 (amounts in millions):

Depreciation and amortization expense	$	269
Cash dividends declared and paid		337
Purchase of equipment		824
Net income		390
Beginning cash balance		107
Proceeds of common stock issued		171
Proceeds from sale of building (at book value)		205
Accounts receivable increase		10
Ending cash balance		57
Inventory decrease		38
Accounts payable increase		48

IGNORE THIS BOX

THE OPTIONS TO SELECT FOR THE FOUR BOXES UNDER add(deduct) items not affecting cash... are:

Cash dividends declared and paid/Accounts receivable increase/Accounts payble increase/

Depreciation and amortization expense/Inventory decrease/Sale of building (HAVE TO SELECT ONE FOR EACH BOX AND THEN PUT AMOUNTS..JUST LABEL EACH BOX WITH ACCOUNT NAME AND NUMBER (1,2,3,4) have to be in order to get right

THE OPTIONS/ACCOUNT NAME FOR CASH FLOWS FROM INVESTING ACTIVITIES: Sale of building (book value)/Accounts payble increase/Inventory decrease/Depreciation and amortization expense/c/Purchase of equipment

label 1 and 2 with account name then amount

OPTIONS FOR CASH FLOWS FROM FINANCING ACTIVITIES: Common stock issued/Accounts receivable increase/Inventory decrease/Accounts payble increase/Depreciation and amortization expense/Cash dividends declared and paid (LABEL ONE AND TWO

Required:

Complete the following statement of cash flows, using the indirect method. (Enter your answers in millions. Amounts to be deducted and negative net cash amount should be indicated with minus sign. Omit the "$" sign in your response):

POUCHIE CO. Statement of Cash Flows For the Year Ended December 31, 2010
Cash flows from operating activities:		(in millions)
Net income	$	390
Add (deduct) items not affecting cash:
account name select from above
account name select from above
account name select from above
account name select from above
Net cash provided (used) by operating activities	$
Cash flows from investing activities:
account name select from above
account name select from above
Net cash provided (used) by investing activities	$
Cash flows from financing activities:
account name select from above
account name select from above
Net cash provided (used) by financing activities	$
Net (SELECT ONE) _(INCREASE/DECREASE) in cash for the year	$
Cash balance, January 1, 2010		107
Cash balance, December 31, 2010	$	57