< Statement of Cash Flows The comparative balance sheet of Whitman Co. at December 31, 2012 and 20Y1, is as follows: Assets Cash Accounts receivable (net) Inventories Prepaid expenses Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Total assets Dec. 31, 20Y2 Dec. 31, 20Y1 $ 658,830 $ 710,480 599,540 546,830 909,190 836,710 21,080 25,040 226,640 342,590 1,047,540 645,650 (296,470) (276,710) 368,940 326,120 (101,460) $3,433,830 (113,980) $3,042,730 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Bonds payable Common stock, $20 par Excess of paid-in capital over par Retained earnings Total liabilities and stockholders' equity $ 652,430 $ 688,480 192,290 0 226,000 84,000 543,000 401,000 1,820,110 1,869,250 $3,433,830 $3,042,730 current limbiliter nnd stedsholderal ounts for DOY Fallo