The net changes in the balance sheet accounts of Keating Corporation for the year 2013 are sl Debit Credit Account $ 82,000 Cash $121,000 Short-term investments 83,200 Accounts receivable 13,300 Allowance for doubtful accounts 74.200 Inventory 22,800 Prepaid expenses 25,000 Investment in subsidiary (equity method) 210,000 Plant and equipment Mad CCUoncs Inventory 74,200 Prepaid expenses 22,800 Investment in subsidiary (equity method) 25,000 Plant and equipment 210,000 Accumulated depreciation 130,000 Accounts payable 80,700 Accrued liabilities 21,500 Deferred tax liability 15,500 70,000 8% serial bonds 90,000 Common stock, $10 par 150,000 Additional paid-in capital 60,000 Retained earnings-Appropriation for bonded indebtedness 38.000 Retained earnings-Unappropriated $643,600 $643.600 5643.500 543.650 An analysis of the Retained Earnings-Unappropriated account follows Retained earnings unappropriated, December 31, 2012 51,00,00 Add: Net income 327.000 Transfer from appropriation for bonded SO indebtedness Total 51.687.000 Deduct: Cash dividends $185.000 Stock dividend 240.000 0.00 Retained earnings unappropriated, December 31, 2013 31.22.000 1. On January 2, 2013 short-term investments (classified as available for sale ating $121.000 were sold to $15.00 2. The company paid a cash dividend on February 1, 2013 3. Accounts receivable of $16,200 and $19,400 were considered uncollectible and written off in 2013 and 2012 4. Major repairs of $33,000 to the equipment were debited to the Accumulated Depreciation account during the year. Ne assets were retired during 2013 5. The wholly owned subsidiary reported a net loss for the year of $20,000. The loss was recorded by the went 6. At January 1, 2013, the cash balance was $ 166,000 Instructions for Part II, a Show change in cash from the operating activities and investing activities from a statement of cash flows (ndred methods the year ended December 31, 2013. Keating Corporation has no securities which are classified as cash equivalents a) Cash flows from operating activities (indirect method) Instructions for Part II b Show change in cash from the operating activities and investing activities from a statement of cash fowsindia the year ended December 31, 2013. Keating Corporation has no securties which are dessed as cast b) Cash flows from investing activities The net changes in the balance sheet accounts of Keating Corporation for the year 2013 are sl Debit Credit Account $ 82,000 Cash $121,000 Short-term investments 83,200 Accounts receivable 13,300 Allowance for doubtful accounts 74.200 Inventory 22,800 Prepaid expenses 25,000 Investment in subsidiary (equity method) 210,000 Plant and equipment Mad CCUoncs Inventory 74,200 Prepaid expenses 22,800 Investment in subsidiary (equity method) 25,000 Plant and equipment 210,000 Accumulated depreciation 130,000 Accounts payable 80,700 Accrued liabilities 21,500 Deferred tax liability 15,500 70,000 8% serial bonds 90,000 Common stock, $10 par 150,000 Additional paid-in capital 60,000 Retained earnings-Appropriation for bonded indebtedness 38.000 Retained earnings-Unappropriated $643,600 $643.600 5643.500 543.650 An analysis of the Retained Earnings-Unappropriated account follows Retained earnings unappropriated, December 31, 2012 51,00,00 Add: Net income 327.000 Transfer from appropriation for bonded SO indebtedness Total 51.687.000 Deduct: Cash dividends $185.000 Stock dividend 240.000 0.00 Retained earnings unappropriated, December 31, 2013 31.22.000 1. On January 2, 2013 short-term investments (classified as available for sale ating $121.000 were sold to $15.00 2. The company paid a cash dividend on February 1, 2013 3. Accounts receivable of $16,200 and $19,400 were considered uncollectible and written off in 2013 and 2012 4. Major repairs of $33,000 to the equipment were debited to the Accumulated Depreciation account during the year. Ne assets were retired during 2013 5. The wholly owned subsidiary reported a net loss for the year of $20,000. The loss was recorded by the went 6. At January 1, 2013, the cash balance was $ 166,000 Instructions for Part II, a Show change in cash from the operating activities and investing activities from a statement of cash flows (ndred methods the year ended December 31, 2013. Keating Corporation has no securities which are classified as cash equivalents a) Cash flows from operating activities (indirect method) Instructions for Part II b Show change in cash from the operating activities and investing activities from a statement of cash fowsindia the year ended December 31, 2013. Keating Corporation has no securties which are dessed as cast b) Cash flows from investing activities