Prepare a cash flow statement from the information below. (Use US-GAAP rules - though you can see from the structure of the balance sheet that this is a IFRS entity) E23-16 (Cash Provided by Operating, Investing, and Financing Activities) position data of Wyeth Company at the end of 2010 and 2009 follow. The statement of financial 2010 Equipment Accumulated depreciation-equipment Land Merchandise inventory Accounts receivable (net) Prepaid expenses Cash $ 90,000 (18,000) 70,000 65,000 55,000 15,000 30,000 $307,000 2009 $ 75,000 (8,000) 40,000 45,000 45,000 25,000 35,000 $257,000 $189,000 8,000 $159,000 5,000 23,000 -0- Share capital ordinary, $10 par Retained earnings Notes payable-bank, long-term Bonds payable Accounts payable Accrued expenses 30,000 65,000 15,000 $307,000 52,000 18,000 $257.000 Land was acquired for $30,000 in exchange for ordinary shares, par $30,000, during the year, all equip- ment purchased was for cash. Equipment costing $13,000 was sold for $3,000; book value of the equip- ment was $6,000. Cash dividends of $9,000 were declared and paid during the year. CF from operating activites CF from investing activites CF from financing activites Beginning cash: + net CF: = end cash