Prepare a cash flow statement Assets	2015	2016	Change
Cash	10,000	6,000	(4,000)
Accounts Receivable	56,500	45,500	(11,000)
Inventory	6,000	6,000	-0-
Investments	20,000	25,000	5,000
Building & Equipment	2,200,000	2,325,000	125,000
Accumulated Depreciation	(200,000)	(250,000)	50,000
Total Assets	2,092,500	2,157,500	65,000
Liabilities & Stockholder's Equity
Accounts Payable	18,000	21,000	3,000
Salaries Payable	5,000	2,000	(3,000)
Interest Payable	1,000	4,000	3,000
Mortgage Payable (current)	55,000	55,000	-0-
Dividends Payable	25,000	25,000	-0-
Note Payable	-0-	40,000	40,000
Mortgage Payable (Long Term)	1,575,000	1,520,000	(55,000)
Common Stock	200,000	300,000	100,000
Retained Earnings	213,500	190,500	23,000
Total Liabilities & Stockholders Equity	2,092,500	2,157,500	65,000

Additional information:

Equipment costing $20,000, depreciated to $10,000 was sold for $8,000.

An investment costing $5,000 was sold for $8,000

Equipment was purchased for $145,000.

Dividends declared during 2016 totaled $50,000.

Assume only dividends declared and net income affected the retained earnings account

Assume all current liabilities are paid on a timely basis

Assume that the current amount of the mortgage payable was reclassified from the noncurrent mortgage

Prepare a cash flow statement in proper format for Alexander