Work Sheet for Statement of Cash Flows For the Year Ended Prepare a worksheet for a statement of cash flows for Hartman Corporation for 2010. Enter the reconciling items directly on the worksheet, using letters to cross-reference each entry. Analysis of Transactions Account Balances Account Debit Credit Debits Cash Accounts Receivable 2009 A comparative balance sheet for Hariman Corporation is presented below: HARTMAN CORPORATION Comparative Balance Sheet 2010 Assets Cash $ 46,000 Accounts receivable (net) 70,000 Prepaid Insurance 25,000 Land 18,000 Equipment 70,000 Accumulated depreciation (20.000) Total Assets $209.000 Credits $ 31,000 80,000 17.000 40,000 60,000 (13,000) $195.000 Accounts Payable Bonds Payable Common Stock Retained Eamings Liabilities and Stockholders' Equity Accounts payable $ 11,000 Bonds payable 27,000 Common stock 140,000 Relained earnings 31.000 Total llabilities and stockholders' equlty $209.000 Cash Flows from Operating Activities $ 6,000 19.000 115,000 55.000 $195.000 Cash Flows from Investing Activities Additional information: 1. Net loss for 2010 is $10,000. 2. Cash dividends of $14,000 viere declared and paid in 2010. 3. Land was sold for cash at a loss of $4,000. This was the only land transaction during the year. 4. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash 5. $22,000 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair market value of the stock at the time of the exchange was $25,000. Cash Flows from Financing Activities Net Cash