Presented below are selected financial statement items for Eaton Corporation for December 31, 2010.

Instructions
(a) Determine which items should be included in a statement of cash flows, and then prepare the statement for Eaton Corporation.
(b) Comment on the adequacy of net cash provided by operating activities to fund the company€™s investing activities and dividendpayments.

Inventory Cash paid to suppliers Building Common stock Cash dividends paid $55,000 154,000 400,000 Rvcs 20,000 Cash paid to purchase cquipment $ 34,000 40,000 200,000 Cash reccived from customers 178,000 Equipment 9,000 Cash received from issuing bonds payable 35,000