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$\backslash$table$[[$Spreadsheet for Statement of Cash Flows$],[$For Current Year Ended December $31],[,\backslash$table$[[$December $31,$ Prior$],[$Year$]],$Analysis of Changes,$\backslash$table$[[$December $31,],[$Current Year$]]],[,$Debit,Credit$],[$Balance sheet$$debit$],[$Cash$,81,500,,,61,900],[$Accounts receivable,$58,625,,,],[$Inventory$,259,800,,,],[$Prepaid expenses,$2,055,,,],[$Equipment$,116,000,,,],[517,980,,,],[$Balance sheet$$credit$],[$Accumulated depreciation$-$Equipment,$50,000,,,],[$Accounts payable,$126,675,,,],[$Long$-$term notes payable,$64,350,,,],[$Common stock, $$5$ par value,$158,250,,,],[$Paid$-$in capital in excess of par value, common stock$],[$Retained earnings,$118,705,,,],[517,980,,,],[$Statement of cash flows$],[$Operating activities$],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,]]$