Vitamins Plus, Inc.
Spreadsheet for Statement of Cash Flows
Year Ended September 30, 2018
		Balance	Transaction Analysis				Balance
	Panel ABalance Sheet:	9/30/2017		DEBIT	CREDIT		9/30/2018
	Cash	$2,000					$32,000
	Accounts Receivable	53,000					42,000
	Merchandise Inventory	92,000					95,000
	Plant Assets	70,000					189,000
	Accumulated DepreciationPlant Assets	(30,000)					(52,000)
	Land	109,000					84,000
	Total Assets	$296,000					$390,000
	Accounts Payable	16,000					31,000
	Accrued Liabilities	23,000					18,000
	Notes Payable	11,000					12,000
	Total Liabilities	50,000					61,000
	Common Stock, no par	8,000					42,000
	Retained Earnings	238,000					287,000
	Total Liabilities and Stockholders' Equity	$296,000					$390,000

	Panel BStatement of Cash Flows:
	Cash Flows from Operating Activities:
			(a)
	Adjustments to Reconcile Net Income
	to Net Cash Provided by Operating Activities:
			(b)
			(c)
						(d)
			(e)
						(f)
	Net Cash Provided by Operating Activities
	Cash Flows from Investing Activities:
						(g1)
			(h)
	Net Cash Used for Investing Activities
	Cash Flows from Financing Activities:
						(j)
			(i)
						(k)
	Net Cash Used for Financing Activities
						(l)

	Non-cash Investing and Financing Activities:
						(g2)
	Total Non-cash Investing and Financing Activities		(g2)
	Total

Vitamins Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue $ 238,000 97.000 139,000 $ 51,000 22.000 Cost of Goods Sold Gross Profit Operating Expenses: Salaries Expense Depreciation Expense-Plant Assets Total Operating Expenses Net Income Before Income Taxes Income Tax Expense Net Income 73.000 68,000 7.000 $ 59,000 Acquisition of plant assets is $119,000. Of this amount, $107.000 is paid in cash and $12,000 by signing a note payable. b. Cash receipt from sale of land totals $25,000. There was no gain or loss. Cash receipts from issuance of common stock total $34,000. d. Payment of note payable is $11,000 e. Payment of dividends is $10,000. f. From the balance sheet: c. September 30 2018 2017 $ $ 32,000 42.000 2,000 53,000 92,000 109,000 95.000 Cash Accounts Receivable Merchandise Inventory Land Plant Assets Accumulated Depreciation Accounts Payable Accrued Liabilities Notes Payable (long-term) Common Stock, no par Retained Earnings 84,000 189,000 (52.000) 31,000 18,000 70,000 (30,000) 16,000 23,000 11,000 12,000 42,000 287,000 8,000 238,000