Related Cash Flow Section	Balance sheet at December 31
(operating, investing, or financing)		Current Year	Prior Year	Change	impact on SCF
in Cash	Cash	$37,000	$29,000
	Accounts receivable	32,000	28,000
	Merchandise inventory	41,000	38,000
	Property and equipment	132,000	111,000
	Less: Accumulated depreciation	-41,000	-36,000
		$201,000	$170,000
	Accounts payable	$36,000	$27,000
	Accrued wage expense	1,200	1,400
	Note payable, long-term	38,000	44,000
	Common stock and additional paid-in capital	88,600	72,600
	Retained earnings	37,200	25,000
		$201,000	$170,000