The trial balance of Pacilio Security Services, Incorporated as of January $1,$ Year $9,$ had the following normal balances. Cash $ $93,380$

Petty cash $100$

Accounts receivable $21,390$

Allowance for doubtful accounts $2,485$

Supplies $180$

Prepaid rent $3,000$

Merchandise inventory $(23$ @ $$280)6,440$

Equipment $9,000$

Van $27,000$

Accumulated depreciation $14,900$

Salaries payable $1,500$

Common stock $50,000$

Retained earnings $91,605$

During Year $9,$ Pacilio Security Services experienced the following transactions:

$1.$ Paid the salaries payable from Year $8.$

$2.$ Paid $$9,000$ on May $2,$ Year $9,$ for one year's office rent in advance.

$3.$ Purchased $$425$ of supplies on account.

$4.$ Purchased $145$ alarm systems at a cost of $$290$ each. Paid cash for the purchase.

$5.$ After numerous attempts to collect from customers, wrote off $$2,060$ of uncollectible accounts receivable.

$6,$ Seord ost of good sd tor the sales tansacton mentined in prevous tansacton $($number $6),$ Be sure to compute cost of geds

sold using the FIFO cost flow method.

$8.$ Billed $$107,000$ of monitoring services for the year. Credit card sales amounted to $$42,000,$ and the credit card company charged a

$4$ percent fee. The remaining $$65,000$ were sales on account. Sales tax is not charged on this service.

$9.$ Replenished the petty cash fund on June $30.$ The fund had $$5$ cash and has receipts of $$60$ for yard mowing, $$15$ for office supplies expense, and $$17$ for miscellaneous expenses.

$10.$ Collected the amount due from the credit card company.

$11.$ Paid the sales tax collected on $$69,600$ of the alarm sales.

$12.$ Paid installers and other employees a total of $$65,000$ for salaries for the year. Assume the Social Security tax rate is $6$ percent and the Medicare tax rate is $1\mathrm{.}5$ percent. Federal income taxes withheld amounted to $$7,500.$ Cash was paid for the net amount of salaries due.

$13.$ Pacilio now offers a one$-$year warranty on its alarm systems. Paid $$1,950$ in warranty repairs during the year.

$14.$ On September $1,$ borrowed $$12,000$ from State Bank. The note had an $8$ percent interest rate and a one$-$year term to maturity.

$15.$ Collected $$136,100$ of accounts receivable during the year.

$16.$ Paid $$15,000$ of advertising expense during the year.

$17.$ Paid $$7,200$ of utilities expense for the year.

$18.$ Paid the payroll taxes, both the amounts withheld from the salaries plus the employer share of Social Security tax and Medicare tax, on $$60,000$ of the salaries plus $$7,000$ of the federal income tax that was withheld. $($Unemployment taxes were not paid at this time.$)$

$19.$ Paid the accounts payable.

$20.$ Paid a dividend of $$10,000$ to the shareholders.

Adjustments

$21.$ There was $$165$ of supplies on hand at the end of the year.

$22.$ Recognized the expired rent for the office building for the year.

$23.$ Recognized uncollectible accounts expense for the year using the allowance method. The company revised its estimate of uncollectible accounts based on prior years' experience. This year, Pacilio estimates that $2\mathrm{.}75$ percent of sales on account will not be collected.

$24.$ Recognized depreciation expense on the equipment and the van. The equipment has a five$-$year life and a $$2,000$ salvage value.

The van has a four$-$year life and a $$6,000$ salvage value. The company uses double$-$declining$-$balance for the van and straight$-$line for the equipment. $($A full year's depreciation was taken in Year $8,$ the year of acquisition.$)$

$25.$ The alarm systems sold in transaction $6$ were covered with a one$-$year warranty. Pacilio estimated that the warranty cost would be

$3$ percent of alarm sales.

$26.$ Recognized the accrued interest on the note payable at December $31,$ Year $9.$

$27.$ The unemployment tax on salaries has not been paid. Recorded the accrued unemployment tax on the salaries for the year. The unemployment tax rate is $4\mathrm{.}5$ percent. $($$$14,000$ of salaries is subject to this tax.$)$

$28.$ Recognized the employer Social Security and Medicare payroll tax that has not been paid on $$5,000$ of salaries expense. I Need some assistance in solving the statement of cash flow.$\backslash$table$[[$Requirement$,\backslash$table$[[$General$],[$Journal$]],\backslash$table$[[$General$],[$Ledger$]],$Trial Balance,$\backslash$table$[[$Income$],[$Statement$]],\backslash$table$[[$Changes in$],[$SE$]],\backslash$table$[[$Balance$],[$Sheet$]],\backslash$table$[[$Statement$],[$of CF$]]]]$

Prepare the statement of cash flow for year ended December $31,$ Year $9.($Enter cash outflows and amounts to be d with a minus sign.$)$

$\backslash$table$[[$Pacilio Security Services, Incorporated$],[$Statement of Cash Flows$],[$For the Year Ended December $31,$ Year $9],[$Cash flows from operating activities:$],[$Cash payment for expenses,$1,],[$Cash payment for expenses,$1,],[$Cash payment for expenses,$1,],[$Net cash flow from operating activities,,$3],$