Below is the comparative balance sheet for Lowenstein Corporation. Dividends in the amount of $10,000 were declared and paid in 2010. From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short-term investments are considered available-for-sale, and no unrealized gains or losses have occurred on thesesecurities.

Cash Short-term investments Accounts receivable Allowance for doubtful accounts Prepaid expenses Inventories Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation equipment Delivery equipment Accumulated depreciation-delivery equipment Patents Accounts payable Short-term notes payable (trade) Accrued payables Mortgage payable Bonds payable Capital stock Additional paid-in capital Retained earnings Dec. 31, 2010 $ 16,500 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 $ 26,000 4,000 3,000 73,000 50,000 140,000 10,000 73,400 $379,400 Dec. 31, 2009 $ 24,000 19,000 45,000 (2,000) 2,500 57,000 50,000 78,500 (23,000) 46,000 (15,500) 39,000 (20,500) $300,000 $ 16,000 6,000 4,600 53,400 62,500 102,000 4,000 51,500 $300,000