Weaver Company Statement of Cash Flows Worksheet For the Year Ended December 31, 2014 Debit Balance Accounts 2013 2014 Cash Accounts Recievable Inventor Prepaid Expenses Property Plant& Equipment Long-term Investments 240 175 340 125 10 610 16 470 19 925 Total Debits Credit Balance Accounts 93 Accumulated Depreciation Accounts Payable Accrued Liabilities income Taxes Payable Bonds Payable Common Stock Retained Earnings 85 230 72 34 180 250 74 5 925 60 40 290 210 107 $ 1,110 Total Credits Accrual nflows OutflowsCash Operating Activities Net Income 63 800 Gain on Sale of Investments Cast of Goods Sold 500 213 Selling and Administrative Expenses Income Taxes Loss on Sale of Equipment Net Cash flows: Operating Activities Investing Activities Net Cash Flows: Investing Activities Financing Activities Net Cash Flows: Financing Activities Net Cash Flows All Activities Beginning Cash & Cash Equivalents Ending Cash & Cash Equivalents ) Equipment that had cost $40 was sold for $20 at a loss. 2] Equipment was purchased f bonds and cash 3] L-T Investments that had cost $3 were sold for a gain of $7 4) Outstanding Common Stock was purchased 5) Dividends were paid