Wolff Company
	Statement of Cash Flows
	Net Cash Flow from Operating Activities
	Net Income
	Add (Deduct) Items to Convert Net Income to Cash Basis
	Depreciation
	Accounts Receivable Increase
	Inventory Increase
	Prepaid Insurance Decrease
	Accounts Payable Decrease
	Wages Payable Increase
	Income Tax Payable Decrease
	Net Cash Provided by Operating Activities
	Cash Flows from Investing Activities
	Purchase of Plant Assets
	Cash Flows from Financing Activities
	Issuance of Bonds Payable
	Payment of Dividends
	Net Cash Provided by Financing Activities
	Net Increase in Cash
	Cash at Beginning of Year
	Cash at End of Year
		-