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The following partial financial statement information pertains to Bechtelar Corporation: Balance Sheet Cash Accounts Receivable 12/31/2012 12/31/2011 111,000 60,750 25,250 20,300 Inventory 15,600 13,700

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The following partial financial statement information pertains to Bechtelar Corporation: Balance Sheet Cash Accounts Receivable 12/31/2012 12/31/2011 111,000 60,750 25,250 20,300 Inventory 15,600 13,700 Prepaid Expenses 2,200 2,600 Total Current Assets 154,050 97,350 Property and Equipment, net 165,000 130,000 TOTAL ASSETS 319,050 227,350 Accounts Payable Long-term Notes Payable TOTAL LIABILITIES Net income for 12/31/2012 is $19,200 There were no disposals of PP&E during the period. 67,000 67,300 153,000 73,000 220,000 140,300 The accumulated depreciation balance was $76,500 and $90,500 at the end of 2011 and 2012, respectively. What were operating cash flows for Bechtelar Corporation for the year ended 12/31/2012 $ number and net cash outflows as a negative number. 26,450 Enter net cash inflows as a positive

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