16-1B

PR 16-1B Statement of cash flows-indirect method OBJ. 2 The comparative balance sheet of Merrick Equipment Co. for December 31,2014 and 2013 , is as follows: MERRICK EQUIPMENT CO. Statement of Cash Flows For the Year Ended December 31, 2014 Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from investing activities: Net cash flow used for investing activities Cash flows from financing activities: Net cash flow provided by financing activities Increase in cash Cash at the beginning of the year Cash at the end of the year Optional