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P13-9Bn. Condensed financial data of Saffordville Company are shown below. SAFFORDVILLE COMPANY Comparative Balance Sheets December 31 2016 2017 ssets $102,700 60,800 126,900 79,500 315,000 Cash 33,400 37,000 102,650 107,000 205,000 Accumulated depreciation equipment 44.50040,000) Accounts receivable Inventory Investments Equipment $640 400443,050 $640.400 Total Liabilities and Stockholders' Equity ccounts payable Accrued expenses payable 48,280 18,830 70,000 57,700 15,100 145,000 250,000 172,600 640,400 nds payable Common stock etained earnings 107,940 SAFFORDVILLE COMPANY Income Statement For the Year Ended December 31, 2017 $297,500 5,000 Sales revenue Gain on disposal of plant assets $99,460 Cost of goods sold Operating expenses, excluding depreciation Depreciation expense Income tax expense Interest expense 30,500 37,270 2,940 189,840 112.66 Net income 1. New equipment costing $146,000 was purchased for cash during the year 2. Investments were sold at cost. 3. Equipment costing $36,000 was sold for $15,000, resulting in a gain of $5,000 4. A cash dividend of $48,000 was declared and paid during the year Instructions Prepare a statement of cash flows using the indirect method Additional information: 1. New equipment costing $146,000 was purchased for cash during the year. 2. Investments were sold at cost 3. Equipment costing $36,000 was sold for $15,000, resulting in a gain of $5,000 4. A cash dividend of $48,000 was declared and paid during the year Instructions Prepare a statement of cash flows using the indirect method PROBLEM 13-9B SAFFORDVILLE COMPANY Statement of Cash Flows For the Year Ended December 31, 2017 Cash flows from operating activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities Total of 1st co Net Inc 95,800 1 Col T Net Cash Provided by Operating Activities Cash Flows from Investing Activities Net Cash Used by Investing Activities Cash Flows from Financing Activies Net Cash Provided by Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period