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statement of cash flow aragraph Comparative Balance Sheet 12/31/2018 12/31/2019 Assets Cash Accounts receivable Short-term lending Equity method investment PPE less: A/D $ 358 280

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aragraph Comparative Balance Sheet 12/31/2018 12/31/2019 Assets Cash Accounts receivable Short-term lending Equity method investment PPE less: A/D $ 358 280 800 10, 210 20, 200 (13,400) 18,448 $ 240 360 160 9,600 18,400 (13,200) 15,560 Liabilities Accounts payable Bords payable Premium on bonds 438 7,900 352 8,690 570 6,000 320 6,890 Shareholders' Equity Common stock Paid-in capital Retained earnings Treasury stock 1,450 5,228 3,740 (660) 9,758 1,400 4,920 2,820 (470) 8,670 Selected information (1) Company had $1,560 net income and paid cash dividends of $ 640 in 2019. Company also recognized $850 revenue from investment and received $240 cash dividends from its equity method subsidiaries. (2) Company sold an old machine for a loss of $700 and purchased a new machine for $4,500 cash. The 2019 depreciation expense was $1,800. (3) Company issued bonds at 103, and repurchased bonds with face value $500 and unamortized premium $12 for again of $7. (4) Company granted common stock to employees (considered to be aragraph Comparative Balance Sheet 12/31/2018 12/31/2019 Assets Cash Accounts receivable Short-term lending Equity method investment PPE less: A/D $ 358 280 800 10, 210 20, 200 (13,400) 18,448 $ 240 360 160 9,600 18,400 (13,200) 15,560 Liabilities Accounts payable Bords payable Premium on bonds 438 7,900 352 8,690 570 6,000 320 6,890 Shareholders' Equity Common stock Paid-in capital Retained earnings Treasury stock 1,450 5,228 3,740 (660) 9,758 1,400 4,920 2,820 (470) 8,670 Selected information (1) Company had $1,560 net income and paid cash dividends of $ 640 in 2019. Company also recognized $850 revenue from investment and received $240 cash dividends from its equity method subsidiaries. (2) Company sold an old machine for a loss of $700 and purchased a new machine for $4,500 cash. The 2019 depreciation expense was $1,800. (3) Company issued bonds at 103, and repurchased bonds with face value $500 and unamortized premium $12 for again of $7. (4) Company granted common stock to employees (considered to be

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