The comparative balance sheet for Cosky Corporation follows:

Additional information:
1. Dividends of $15,000 were declared and paid in 2012.
2. There were no unrealized gains or losses on the temporary investments, at fair value through net income.
Instructions
Based on the information, prepare a work sheet for a statement of cash flows. Make reasonable assumptions as appropriate.

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Dec. 31, 2012 Dec. 31, 2011 Cash Temporary investments, at fair value $16,500 事 21,000 through net income Accounts receivable Allowance for doubtful accounts Prepaid expenses Inventories Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Deivery equipment Accumulated depreciation delivery equipment Patents 25,000 43,000 (1,800) 4,200 81,500 50,000 125,000 (30,000) 53,000 (19,000) 39,000 (22,000) 15,000 $379,400 19,000 45,000 (2,000) 2,500 65,000 50,000 73,500 (23,000) 46,000 (15,500) 39,000 (20,500) $300,000 Accounts payable Short-term notes payable (trade) Accrued payables Mortgage payable Bonds payable Share capital Retained earnings $26,000 4,000 3,000 73,000 50,000 150,000 73,400 $379,400 16,000 6,000 4,600 53,400 62,500 106,000 51,500 $300,000