Use the information on the Excel worksheet (linked below) and prepare a cash flow statement.

AutoSave OFF MBA Home Insert Page Layout Formulas Data Review View Calibri (Body) 11 A A Wrap Te Paste B IU Merge & Format M34 1 Balance Sheet 2 Assets 2015 2014 Change Cash A/R Inventory 94,300 36,000 72,000 14,100 40,000 64,000 16,000 170,000 94,000) 30,000 240,100 4 Equipment Acum Depreciation Land 98,000 (47,800) 46,000 298,500 10 Total Assets 11 Liabilities and Equity Accounts Payable Salaries Payable Utilities Payable Interest Payable Long-term Note Payable 24,000 15,000 800 26,400 10,000 1,400 1,000 24,000 62,800 17 Total Liabilities 18 Equity 39,800 150,000 108,700 258,700 298,500 110,000 67,300 177,300 240,100 Common Stock Retained Earnings 21 Total Equity 22 Total Liabilities and Equity 24 Income Statement For the Year Ended December 31, 2015 26 Revenue 27 Cost of goods sold 28 Gross profit 29 Expenses 30 300,000 (144,000) 156,000 Salaries Depreciation Utilities (88,000) (9,800) (6,4001 33 Operating Income 34 Nonoperating items (104,200 51,800 (2,400) (800 48,600 Interest expense Loss on sale of equip 37 Net Income 38 40 41 Sold equipment costing $72,000 with accumulated depreciation of $56,000 for $15,200 Paid $7,200 in dividends