Preparing Cash Flow Data Marilyn Miller began the second year of her floral business with $108,000 in cash in her bank account. Using the information below, all of which occurred during Year 2, prepare a statement of cash flow for Marilyn.

Sold an equity interest in the business for $117,000 cash.

Generated revenue from floral sales of $180,000, collecting all but $45,000.

Incurred operating expenses totaling $81,000, of which $18,000 remained unpaid at the end of Year 2.

Purchased new store equipment for $45,000, with a down payment of $22,500 cash and signing a note payable for $22,500.

Paid shareholders a cash dividend of $25,200.

Use a negative sign with answers to indicate a decrease in cash.

Floral Shop Statement of Cash Flows For Year 2
Operating activities
Cash received from customers	$Answer
Cash payments for operating expenses	Answer
Cash flow from operations	Answer
Investing activities
Purchase of equipment	Answer
Cash flow from investing	Answer
Financing activities
Sale of equity interest	Answer
Dividend payment	Answer
Cash flow from financing	Answer
Change in cash	Answer
Cash, beginning of year	Answer
Cash, end of year	$Answer