The Statement OF cash flows

Comparative balance Sheets are presented below:

STATEMENT OF CASH FLOWS CATEGORIES comparative balance sheets are presented below using the CATEGORIES In colunm K use theses categories to complete PART I CATEGORY in colunm E rows 8 to 26 , 2 Operating Inflow Operating Outflow Comparative Balance Sheets Investing Inflow PART I Investing Outflow Financing Inflow Financing Outflow NON CASH Investing/financing activities \begin{tabular}{|l|r|r|r|r|} \hline Accounts pa & $17,200 & $11,100 & $6,100 & \\ \cline { 2 - 6 } Taxes Payab & 4,200 & 5,100 & -900 & \\ \hline Bonds payat & 10,000 & 30,000 & 20,000 & \\ \hline Common st & 55,000 & 45,000 & 10,000 & \\ \hline Retained ea & 31,800 & 29,900 & 1,900 & \\ \cline { 2 - 6 } & $118,200 & $121,100 & $2,900 & \\ \cline { 2 - 5 } & & & & \\ \hline \end{tabular} Additional information: 1. Net income (Cash dividends were dec 2. Equipment purchased by paying cash 3. Land was SOLD AT A GAIN FOR \begin{tabular}{|r|r|} \hline 22,500 & \\ \hline 2,000 & \\ \hline 15,000 & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline & \multirow{2}{*|}{} & \\ \cline { 3 - 3 } & & \\ \hline & COLUMN 1 & COLUMN 2 \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular}