The post closing trial balance as of December 31 2009 and
The post-closing trial balance as of December 31, 2009 and the adjusted trial balance as of December 31, 2010 are shown here for the Heinz Company:

A review of the accounting records reveals the following additional information:
(a) Bonds payable with a face value, book value, and market value of $14,000 were retired on June 30, 2010.
(b) Bonds payable with a face value of $8,000 were issued at 90.25 on August 1, 2010. They mature on August 1, 2015. The company uses the straight-line method to amortize bond discount.
(c) A tornado completely destroyed a small building that had an original cost of $8,000 and a book value of $4,800. Settlement with the insurance company resulted in after-tax proceeds of $2,200 and an extraordinary loss (net of income taxes) of $2,600.
(d) Equipment with a cost of $4,000 and a book value of $1,400 was exchanged for an acre of land valued at $2,700. No cash was exchanged.
(e) Long-term investments in bonds being held to maturity with a cost of $1,000 were sold for $800.
(f) Sixty-five shares of common stock were exchanged for a patent. The common stock was selling for $20 per share at the time of the exchange.

Prepare a worksheet (spreadsheet) to support a statement of cash flows for2010.
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