What accounts are located in the statement of cash flows under operating/investing/financial?
Panther Builders, Inc. Adjusted Trial Balance Income Bal. Sheet December 31, 2021 Statement Stmt. Own. Equity Ac VT Description i E F Q F l g E Q 100 Cash S 3,310,788 $ 3,310,788 101 Accounts Receivable S 1,756,720 $ 1,756,720 102 Allowance for Doubtful Accounts S 35,134 $ 35,134 103 Short-term Investments S 14,000 $ 14,000 104 Fair Value Adjustment-ST S 1,500 $ 1,500 105 Inventory S 933,104 $ 933,104 106 Prepaid Insurance S 43,750 $ 43,750 107 Supplies S 5,016 $ 5,016 110 Availableforsale Investments S 483,800 $ 483,800 111 Fair Value Adjustment-AFS S 5,200 $ 5,200 120 Land S 1,135,000 $ 1,135,000 121 Building S 3,000,000 $ 3,000,000 122 Accumulated DepreciationBuilding S 346,154 $ 346,154 123 Machinery S 850,000 $ 850,000 124 Accumulated Depreciation Machinery S 183,300 $ 183,300 125 Equipment S 650,000 $ 650,000 126 Accumulated Depreciation Equipment S 203,924 $ 203,924 127 Truck S 56,500 $ 56,500 128 Accumulated Depreciation Truck S 48,167 $ 48,167 130 Right-ofuse Asset S 500,000 $ 500,000 175 Patents S 55,000 $ 55,000 201 Accounts Payable S 358,598 $ 358,598 202 Salaries Payable S 1,722,000 $ 1,722,000 203 Utilities Payable S 9,000 $ 9,000 204 Payroll Taxes Payable S 33,990 $ 33,990 205 Interest Payable S 50,750 $ 50,750 206 Dividends Payable S 350,000 $ 350,000 207 Note Payable short term S 150,000 $ 150,000 208 Income Tax Payable S 190,247 $ 190,247 220 Lease Liability S 417,250 $ 417,250 221 Note Payable |ong term S 454,500 $ 454,500 225 Bond Payable S 2,500,000 $ 2,500,000 226 Discount on Bond Payable S 128,224 $ 128,224 Common Stock, S1 par, S1M shares authorized; 235,000 shares 301 issued and outstanding S 295,000 $ 295,000 302 APIC Common Stock S 4,463,193 $ 4,463,193 303 Retained Earnings S 695,590 $ 695,590 304 Unrealized Gains (Losses) Equity S 5,200 $ 5,200 305 Unearned Compensation $ 157,778 $ 157,778 306 Treasury Stock S 71,500 $ 71 ,500 307 APIC Treasury Stock S 25,000 $ 25,000 401 Sales S 8,186,460 $ 8,186,460 500 Cost of Goods Sold S 4,550,000 $ 4,550,000 600 Compensation Expense S 2,222 $ 2,222 601 Salaries Expense S 2,045,000 $ 2,045,000 602 Bad Dept Expense S 23,734 $ 23,734 605 Payroll Tax Expense S 88,990 $ 88,990 606 Advertisting Expense S 125,000 $ 125,000 607 Insurance Expense S 121,250 $ 121,250 608 Supplies Expense S 22,989 $ 22,989 609 Depreciation Expense S 277,680 $ 277,680 610 Amortization Expense S 5,000 $ 5,000 611 Utilities Expense S 9,000 $ 9,000 612 Miscellaneous Expenses S 9,300 $ 9,300 614 Interest Expense S 126,165 $ 126,165 615 Income Tax Expense S 164,247 $ 164,247 617 Realized Gains (Losses) S 3,500 $ 3,500 620 Unrealized Gains (Losses) Income S 1,500 S $ 1,500 Totals S 20,728,458 S 20,728,457 $ 7,572,078 $ 8,189,960 $ 13 156 380 $ 12,529,497 Net Income $ 617,882 $ 626,883 Totals $ 8,189,960 S 13,156,380
