2011 2012 Cash 300 400 Accounts receivable 1,000 1,400 Inventories 3,200 3,000 Current assets 4,500 4,800 Net fixed assets 3,800 Total assets 4,300 9,100 8,300 Notes payable 300 Accounts payable 500 Accruals Current portion of long- term debt Current liabilities 1,220 Long-term debt 4,300 Common stock ($.20 par) 1,200 Additional paid-in capital 680 Retained earnings Total liabilities and equity 8,300 Het income as reported on the 2012 Income statement) - 528 960 4,900 1,300 740 1,200 900 9,100 Depreciation as reported on the 2012 Income statement) - 218 Net Cash Flow to Financing Activities - 2011 2012 Cash 300 400 Accounts receivable 1,000 1,400 Inventories 3,200 3,000 Current assets 4,500 4,800 Net fixed assets 3,800 4,300 Total assets 8,300 9,100 Notes payable 400 300 Accounts payable 700 50 Accruals Current portion of long- term debt Current liabilities 80 1,220 960 Long-term debt 4,300 Common stock ($.20 par) 4,900 1,200 Additional paid-in capital 1,300 740 680 Retained earnings 900 Total liabilities and 8,300 Net Income as reported on the 2012 Income statement) - a 1,200 equity 9,100 Depreciation as reported on the 2012 Income statement) - 252 Set Cash Flow from Investing activities - 2011 2012 Cash 300 400 Accounts receivable 1,400 Inventories 3,000 Current assets 4,500 Net fixed assets 4,800 4,300 3,800 Total assets 8,300 9,100 Notes payable Accounts payable 400 300 500 80 Accruals Current portion of long- term debt Current liabilities 70 80 1,220 960 Long-term debt Common stock ($.20 par) 4,300 4,900 1,200 1,300 Additional paid-in capital 680 Retained earnings 900 Total liabilities and 8,300 Set income as reported on the 2012 Income statement) - 898 740 1,200 equity 9,100 Depreciation as reported on the 2012 Income statement) - 253 Net Cash Flow from operating Activities