prepare the cash balance, indirect cash flow statement, and ending accounts recevable

Washington Irving, Inc. Comparative Balance Sheets As of January 31,2018 Increase or decrease check Assets 6 Current Assets: $ 285,498.00 S 754,535.50$ 469,037.50 Cash and cash equivalents 8 Accounts receivable (Net) S 257,070.00 233,450.00 S 1,797,510.00 1,488,600.00 3,477.00 S S 311,700.00S 339,200.00 S 995,090.00 1,068,750.00 S 23,620.00 9 Inventory 10 308,910.00 S3,477.00 S (27,500.00) s (73,660.00 S 520,345.00 Income taxes receivable Notes receivable 12 4,119,382.50 3,599,037.50 13 Total current assets 14 Non-current Assets 15 Property, plant, and equipment (Net) 16 Right-of-use asset $(507,000.00) S 205,420.97 S 78,650.00 s (60,000.00) S 26,085.50 S 12,193,000.00 12,700,000.00 $205,420.97 3,709,800.00 3,631,150.00 S 2,300,000.00 S 2,360,000.00 26,085.50 17 Investments 18 Goodwill and intangible assets 19 Deferred income taxes $(256,843.53) S 18,434,306.47 S 18,691,150.00 20 Total non-current assets 21 Total Assets S 263,501.47 S 22,553,688.97 $ 22.290,187.50 Liabilities and Equity 23 Current Liabilities 24 Accounts payable 25 Notes payable 26 Income taxes payable S 12,000.00 S (22,600.00) $ (3,477.00) S 72,500.00 $256,900.00 315,323.00 S 242,100.00 S 230,100.00 S 258,300.00 S 280,900.00 3,477.00 72,500.00 27Current lease payable S 256,900.00 s 829,800.00 S Current maturity of long-term debt 514,477.00 29 Total current liabilities 30 Non-current Liabilities 4,574,310.00 $ 4,861,100.00 6,302,590.00 6,151,130.00 S 132,920.97S 51,860.00S 0,000.00 (286,790.00) 31 Long-term debt (net) 32 Pensions 33 Leases Payable 34 Deferred income taxes 35 : Liability-RSU Plan 36 Liability-Potential Additional Tax $ 151,460.00 S 132,920.97 4,590.00 47,270.00 S 50,000.00 S 21,000.00 21,000.00S 37 Toralooncucrent liahilities $ 132,920.97 S 4,590.00 S 50,000.00 5 21,000.00 S 73,180.97 S132,920.97 S 51,860.00 $ 50,000.00 S S 21,000.00 $ 33 Leases Payable 47, 270.00 34Deferred income taxes 35 Liability-RSU Plan 36 Liability- Potential Additional Tax s 11,132,680.97 11,059,500.00 S 11,962,480.97 S 11,573,977.00 14,972.50 $14,897.50 S 10,906,590.00 10,829,790.00 3,603.00 37 Total noncurrent liabilities S 388,503.97 $75.00 76,800.00 38 Total Liabilities 3 Common Stock, $0.01 par value 40 Additional paid-in capital 41 Retained earnings (158,024.50) S $(161,627.50) S (40,250.0o) (125,002.50) (172,330.00) S(132,080.00) $ 10,591,208.00 10,716,210.50 42 Accumulated other comprehensive income floss) S 43 Total Equity $ 263,501.47 S 22,553.688.97 22.290,187.50 44 Total Liabilities and Equity 45 46 47 48 49 Washington Irving, Inc. Statements of Equity For the Year Ending January 31. 2017 Accumulatecd Other Capital E 5 Balance at January 31, 2016 6 Netincome $ -15,000.00 | $ 10,860,000. 0013 (43267001 $ 48 820 00128 80001 (28,680.00) $48,620.00 7 Other comprehensive income (loss $ $(103,400.00) 8 Issuance of common stock 9 Purchase of common stook 10 Stook-based compensation 11 Cash dividends declared on comm$ 12 Balance at January 31, 2017S 13- Net income 14 Other comprehensive income lloss) 15 Issuance of common stock 16 Purchase of common stook 7250-$ 45,240.00 (175.00) $--(100.450.00 25,000.00$ 1750.00) 3,603.00 (132,080.00 (159,377.50) 14,897.50 10,829,790.00 s .. . $ (40.250.00) 100.00$62,400.00$ 25.0010,600.00 $ 25,000.00 17 Stook-based compensation 8 Cash dividends declated on comm $ 2.250.00 $ erance at danuary 31. 20181487250 10906590 00 (158,024.501 (172,330.00)