The balance sheets for Byron Manufacturing at December 31, 2012 and 2013 are shown:

Byron Manufacturing Balance Sheets As of December 31, 2013 and 2012
Assets	2013	2012
Current assets:
Cash	5,350	9,110
Accounts receivable	10,340	8,730
Inventory	19,650	18,510
Total current assets	35,340	36,350
Property, plant, and equipment
Building	491,000	491,000
Equipment	276,000	270,800
	767,000	761,800
Accumulated depreciation	(148,600)	(119,850)
Net property, plant, and equipment	618,400	641,950
Total assets	653,740	678,300
Liabilities and Equity
Current liabilities:
Accounts payable	55,450	36,080
Salaries payable	9,640	11,710
Income taxes payable	1,260	9,830
Total current liabilities	66,350	57,620
Long-term liabilities:
Bonds payable	353,000	399,000
Equity:
Common stock	184,000	149,000
Retained earnings	50,390	72,680
Total equity	234,390	221,680
Total liabilities and equity	653,740	678,300

Additional Information needed to prepare the Statement of Cash Flows:

Net income was $2,820

Byron paid $25,110 in cash dividends

Byron issued $46,240 in bonds payable for cash

Byron retired $92,240 in bonds with cash

No fixed assets were sold or disposed of during the period

Fill in the table below to prepare the Statement of Cash Flows for Byron Manufacturing. The beginning balance column is taken from the 2012 Balance Sheet and the ending balance column is taken from the 2013 Balance Sheet. The Increase/Decrease columns represent the change in the accounts and will be debits or credits depending on the normal balance in the accounts. Most accounts will have either a debit or a credit. Accounts used in the non-operating sections of the Statement of Cash Flows are analyzed in more detail. Bonds Payable will show an increase and a decrease for the bond issue and retirement and Retained Earnings will increase with net income and decrease for cash dividends paid. The increases and decreases in the balance sheet accounts are increases and decreases in cash depending on the nature of the account. Follow the letters to see how the increase or decrease affects cash on the statement of cash flows. Click here for help with how changes in balance sheet accounts affect cash.

If an amount box does not require an entry, leave it blank or enter "0".

Byron Manufacturing Spreadsheet to Prepare the Statement of Cash Flows For the Year Ended December 31, 2013
	Beginning		Increase/Decrease			Ending
Balance Sheet Accounts	Balance		Debit	Credit		Balance
Cash					(m)
Accounts receivable	8,730	(h)	1,610