YELLOW DOG ENTERPRISES INC. Statement of Cash Flows For the Year Ended December 31, 20Y8 Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from investing activities: Net cash flow used for investing activities Cash flows from financing activities: Net cash flow used for financing activities Change in cash Cash at the beginning of the year Cash at the end of the year Optional: YELLOW DOG ENTERPRISES INC. A B C D E H LM o D Credit Optional: YELLOW DOG ENTERPRISES INC. Spreadsheet (Work Sheet) for Statement of Cash Flows For the Year Ended December 31, 20Y8 Balance, Transactions Dec. 31, 2047 Debit Cash 100,000 Accounts receivable (net) 300,000 Inventory 400,000 Prepaid expenses 10,000 Equipment 750.000 Accum. depr. - equipment (160,000) Accounts payable (90,000) Mortgage note payable (400,000) Common stock, $10 par (200,000) Paid-in capital in excess of par (100,000) Retained earnings (610,000) Totals -0 Operating activities: Net income Depreciation Decrease in accounts receivable Increase in inventory Increase in prepaid expenses Increase in accounts payable Investing activities: Purchase of equipment Financing activities: Payment of cash dividends Sale of common stock Payment of mortgage note payable Net change in cash Totals Balance Dec. 31, 2048 80,000 275,000 510,000 15,000 1.070,000 (200,000) (100,000) - (600,000) (300,000) (750,000) -0 YELLOW DOG ENTERPRISES INC. Statement of Cash Flows For the Year Ended December 31, 20Y8 Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from investing activities: Net cash flow used for investing activities Cash flows from financing activities: Net cash flow used for financing activities Change in cash Cash at the beginning of the year Cash at the end of the year Optional: YELLOW DOG ENTERPRISES INC. A B C D E H LM o D Credit Optional: YELLOW DOG ENTERPRISES INC. Spreadsheet (Work Sheet) for Statement of Cash Flows For the Year Ended December 31, 20Y8 Balance, Transactions Dec. 31, 2047 Debit Cash 100,000 Accounts receivable (net) 300,000 Inventory 400,000 Prepaid expenses 10,000 Equipment 750.000 Accum. depr. - equipment (160,000) Accounts payable (90,000) Mortgage note payable (400,000) Common stock, $10 par (200,000) Paid-in capital in excess of par (100,000) Retained earnings (610,000) Totals -0 Operating activities: Net income Depreciation Decrease in accounts receivable Increase in inventory Increase in prepaid expenses Increase in accounts payable Investing activities: Purchase of equipment Financing activities: Payment of cash dividends Sale of common stock Payment of mortgage note payable Net change in cash Totals Balance Dec. 31, 2048 80,000 275,000 510,000 15,000 1.070,000 (200,000) (100,000) - (600,000) (300,000) (750,000) -0