RIZZO FRANK, INC. STARTED TO COMPLETE ITS STATEMENT OF CASH FLOWS FOR THE YEARENDED DECEMBER 31, 2013. PLEASE COMPLETE THE STATEMENT.

Operating Activities
Net income	300,000
Increase in Accounts Receivable	(30,000)
Decrease in Prepaid Expenses	15,000

Total cash operating actiivities

Investing Activities

Total cash investing activities Financing Activites

Total cash Financing Activities

Total change in cash 285,000

Beginning cash balance 300,000

Ending cash balance 585,000

NON-CASH TRANSACTIONS

Assuming that no other activities took place aside from the below, complete the Statement of cash Flows for Rizzo Frank, Inc. (RFI)

	12/31/12	12/31/13
Equipment	600,000	800,000
Accumulated Depreciation	(500,000)	(600,000)
Common Stock, Par	1	1
Additional Paid in Capital Common Stock.	199,999	299,999

Additional Information:

1 RFI exchanged $100,000 shares worth of common stock in exchange for equipment. 2 RFI purchased equipment for $200,000 cash

3. RFI sold equipment costing $25,000 with accumulated depreciation of $20,000 for $10,000 cash.
4. RFI sold equipment costing $75,000 with accumulated depreciation of $50,000 for $5,000 cash

Based on the above, complete the statement of cash flows for RFI.