Prepare a worksheet for the statement of cash flows using the indirect method.

Enter the reconciling items directly in the worksheet columns.

AP13-12A Condensed financial data of Oprah Company appear below. OPRAH COMPANY Comparative Balance Sheets December 31 2011 2010 Assets Cash Accounts receivable Inventories Investments Plant assets Accumulated depreciation 93,169 90,942 122,175 84,350 250,000 (49,146 5591,490 $47,074 57,155 102,937 86,822 205,500 40,164 459,324 Total Liabilities and Stockholders Equit Accounts payable Accrued expenses payable Bonds payable Common stock Retained earnings $57,434 12,140 99,970 245,500 176,446 $591,490 $48,637 18,782 69,640 200,800 121,465 5459,324 Total