These are the options for all the boxes other than the top one (Net Income):

The following changes took place last year in Pavolik Company's balance sheet accounts: $ 43 1 Asset and Contra-Asset Accounts Cash Accounts receivable Inventory Prepaid expenses Long-term investments Property, plant, and equipment Accumulated depreciation $ 13 D $150 I $ 79 D $ 17 I $ 140 $ 169 I $ 52 I Liabilities and Stockholders' Equity Accounts Accounts payable Accrued liabilities Income taxes payable Bonds payable Cormon stock Retained earnings $134 $ 56 D $ 541 D = Decrease; I = Increase. Long-term Investments that cost the company $14 were sold during the year for $24 and land that cost $23 was sold for $17. In addition, the company declared and paid $30 In cash dividends during the year. Besides the sale of land, no other sales or retirements of plant and equipment took place during the year. Pavolik did not retire any bonds during the year or issue any new common stock. The company's Income statement for the year follows: $ 668 Sales Cost of goods sold Gross margin Selling and administrative expenses Net operating income Nonoperating items: Loss on sale of land Gain on sale of Investments Income before taxes Income taxes Net income so The company's beginning cash balance was $114 and its ending balance was $101. Required: Use the direct method to convert the company's Income statement to a cash basis. (Adjustment amounts that are to be deducted should be indicated with a minus sign.) Pavolik Company Direct Method of Determining the Net Cash flows from Operating activities Adjustments to a cash basis: Adjustments to a cash basis: Seling and administrative expenses Adjustments to a cash basis: Income taxes Adjustments to a cash basis: Decrease in accounts payable Decrease in accounts receivable Decrease in accrued liabilities Decrease in income taxes payable Decrease in inventory Decrease in prepaid expenses Depreciation Increase in accounts payable Increase in accounts receivable Increase in accrued liabilities Increase in income taxes payable