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Statement of Cash Flows-Indirect Method The comparative balance sheet of Whitman Co. at December 31, 20Y2 and 20Y1, is as follows: Dec. 31, 20Y2 Assets Cash $ 783,240 Accounts receivable (net) 712,750 Inventories 1,080,870 Prepaid expenses 25,060 Land 269,430 Buildings 1,245,350 Accumulated depreciation-buildings (352,460) Equipment 438,610 Accumulated depreciation-equipment (120,620) Total assets $4,082,230 Accounts payable (merchandise creditors) $ 775,620 $ 818,490 Bonds payable 228,600 0 Common stock, $20 par 267,000 99,000 Paid-in capital: Excess of issue price over par-common stock 644,000 476,000 Retained earnings 2,167,010 2,225,520 Total liabilities and stockholders' equity $4,082,230 $3,619,010 The noncurrent asset, noncurrent liability, and stockholders' equity accounts for 20Y2 are as follows: Liabilities and Stockholders' Equity Dec. 31, 20Y1 $ 846,350 650,090 994,710 29,760 407,280 767,580 (328,960) 387,700 (135,500) $3,619,010 Item 20Y2 Jan. 1 Balance Apr. 20 Realized $128,200 cash from sale ACCOUNT Buildings Date Item 20Y2 Jan. 1 Balance Apr. 20 Acquired for cash ACCOUNT Accumulated Depreciation-Buildings Date Item 20Y2 Jan. 1 Balance Dec. 31 Depreciation for year ACCOUNT Equipment Date Item 20Y2 Jan. 1 Balance Jan. 26 Discarded, no salvage Aug. 11 Purchased for cash ACCOUNT Accumulated Depreciation-Equipment Date Item 20Y2 Jan. 1 Balance Jan. 26 Equipment discarded Dec. 31 Depreciation for year Date Debit 477,770 Debit Debit Debit Credit 93,510 Debit 42,600 Credit 137,850 Credit 23,500 Credit 42,600 Credit 27,720 Debit Debit 407,280 269,430 ACCOUNT NO. Balance 767,580 1,245,350 Balance Debit Credit ACCOUNT NO. Balance Debit Credit Debit ACCOUNT NO. Balance Credit 328,960 352,460 Credit 387,700 345,100 438,610 ACCOUNT NO. Balance Credit 135,500 92,900 120,620 ACCOUNT Bonds Payable Date Item 20Y2 May 1 Issued 10-year bonds ACCOUNT Common Stock, $20 par Date Item Debit 20Y2 Jan. 1 Balance Dec. 7 Issued 8,400 shares of common stock for $40 per share ACCOUNT Paid-in Capital in Excess of Par-Common Stock Date Item Debit 20Y2 Jan. 1 Balance Dec. 7 Issued 8,400 shares of common stock for $40 per share ACCOUNT Retained Earnings Date Item Debit 20Y2 Jan. 1 Balance Dec. 31 Net loss Dec. 31 Cash dividends Debit Credit 28,170 30,340 Credit 228,600 Credit Debit 168,000 Credit 168,000 ACCOUNT NO. Balance Credit 228,600 ACCOUNT NO. Balance Debit Debit Credit 99,000 267,000 ACCOUNT NO. Balance Debit Credit 476,000 644,000 ACCOUNT NO. Balance Credit 2,225,520 2,197,350 2,167,010 Whitman Co. Statement of Cash Flows For the Year Ended December 31, 2012 Cash flows from operating activities: Net loss Adjustments to reconcile net loss to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow used for operating activities Cash flows from (used for) investing activities: Net cash flow used for investing activities Cash flows from (used for) financing activities: Net cash flow from financing activities Cash at the beginning of the year Cash at the end of the year -28,170 0