use the balance sheet to create an excel cash flow statement.

SHARPE COMPANY COMPARATIVE BALANCE SHEET AccoUNTS AS OF DECEMBER 31 Debit Balances 2012 2011 70,000 51,000 Cash Accounts Receivable 130,000 155,000 75,000 Inventory 61,000 55,000 85,000 Investments (Available-for-sale) 70,000 Equipment 48,000 Buildings 145,000 145,000 25,000 Land 40,000 $545,000 $610,000 Totals Credit Balances 10,000 8,000 Allowance for Doubtful Accounts Accumulated Depreciation-Equipment 21,000 14,000 37,000 28,000 Accumulated Depreciation-Buildings 66,000 60,000 Accounts Payable Income Taxes Payable 12,000 10,000 70,000 62,000 Long-Term Notes Payable Common Stock 310,000 260,000 95,000 92,000 Retained Earnings $610,000 $545.000 Totals