The balance sheet and income statement for Yozo Manufacturing are presented below:

Yozo Manufacturing Balance Sheet As at August 31
	2013	2012
Assets
Cash	$44,048	$19,780
Accounts receivable	$23,890	$18,640
Inventory	$23,550	$27,410
Total Current Assets	$91,488	$65,830
Land	$114,400	$84,400
Property, Plant & Equipment	$137,800	$161,200
Less: Accumulated depreciation	$-25,700	$-28,700
Total Assets	$317,988	$282,730
Liabilities
Accounts payable	$30,660	$36,750
Current Portion of Bank Loan	$19,780	$19,780
Total Current Liabilities	$50,440	$56,530
Long-Term Portion of Bank Loan	$83,000	$66,400
Total Liabilities	$133,440	$122,930
Stockholders' Equity
Common Stock	$78,400	$71,200
Retained earnings	$106,148	$88,600
Total Stockholders' Equity	$184,548	$159,800
Liabilities + Stockholders' Equity	$317,988	$282,730

Yozo Manufacturing Income Statement For the Year Ended August 31, 2013
Sales	$141,000
COGS	$84,600
Gross Profit	$56,400
Expenses
Insurance Expense	$1,550
Rent Expense	$7,010
Salaries Expense	$6,960
Telephone Expense	$640
Interest Expense	$1,160
Depreciation Expense	$3,710
Loss on Sale of Equipment	$2,730
Total Expenses	$23,760
Operating Profit Before Tax	$32,640
Income Tax Expense	$9,792
Net Income (Loss)	$22,848

Notes: There was no sale of land or purchase of property, plant & equipment during the year. The company declared and paid dividends during the year. Prepare the cash flow statement for August 31, 2013 using the indirect method.

Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash.

Yozo Manufacturing Cash Flow Statement For the Year Ended August 31, 2013
Cash Flow from Operations
Net Income	Answer
Add: Depreciation	Answer
Add Loss on sale of Equipment	Answer
Changes in assets and liabilities
Increase in Accounts Receivable	Answer
Decrease in Inventory	Answer
Decrease in Accounts Payable	Answer
Change in Cash Due to Operations		Answer
Cash Flow from Investing
Sale of Property, Plant & Equipment	Answer
Purchase of Land	Answer
Change in Cash Due to Investing		Answer
Cash Flow from Financing
Bank Loan	Answer
Dividends	Answer
Sale of Common Stock	Answer
Change in Cash Due to Financing		Answer
Total Change in Cash		Answer
Opening Cash Balance		Answer
Cash at the end of the year		Answer