Use the working papers from On Your Own 18-2. A comparative balance sheet and forms for analyzing changes in long-term assets, long-term liabilities, and stockholders' equity are provided in the Working Papers. Work independently to complete the following problem. 

1. Complete the changes in long-term assets and long-term liabilities form. 

2. Prepare the investing activities section of the statement of cash flows. 

3. Complete the changes in stockholders' equity form. 

4. Prepare the financing activities section of the statement bf cash flows. 

5. Complete the statement of cash flows.

Data from On Your Own 18-2.

A comparative balance sheet for Cirrus Corporation is provided in the Working Papers. The income statement for the current year indicates that net income was \($20,900.00\) and the depreciation expense was \($4,900.00.\) Statement paper and a form for analyzing changes in accounts are also provided in the Working Papers. Work independently to complete the following problem.
For each item listed on the form, record the appropriate December 31 balances for the current and prior years.
For each item listed on the form, classify it as a current asset or current liability.
Compute the amount of increase or decrease from the prior year.
Indicate if the increase or decrease represents a source of cash or a use of cash.
Prepare the operating activity section of the statement of cash flows for the current year ended December 31.