Below is the comparative balance sheet for Unoboc Industries.

Dividends in the amount of $30,000 were declared and paid in 2014.

Instructions
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.

Dec. 31, Dec. 31, 2014 2013 Cash Short-term investments Accounts receivable Allowance for doubtful accounts Inventories Prepaid insurance Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment 11,000 50,000 80,000 (5,000) 41,000 2,000 20,000 140,000 (15,000) 35,000 (11,100) S 9,500 35,000 71,000 (4,000) 61,800 40,000 140,000 (20,000) 63,000 (23,000) 25,000 $398,300 $347,900 Dec. 31, Dec. 31, 2014 2013 $ 46,500 Accounts payable Short-term notes payable Accrued payables Mortgage payable Capital stock Additional paid-in capital Retained earnings 15,000 5,000 65,000 63,000 156,000 47,800 $36,000 10,000 10,000 70,000 58,000 134,000 29,900 $347,900 $398,300