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