8.5

From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short- Below is the comparative balance sheet for Carla Corporation. Dividends in the amount of \\( \\$ 14,900 \\) were declared and paid in 2025 . 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 debt securities and no unrealized gains or losses have occurred on these securities. (Enter amounts either in debit or in credit column in Statement of Cash Flows Effects except for totals.) Cash Flows from Financing Activities Payment of Cash Dividends \\begin{tabular}{|r|r|} \\hline-14900 \\\\ \\hline \\end{tabular} Issuance of Mortgage Payable 19100 Redemption of Bonds \\begin{tabular}{|l|} \\hline-12500 \\\\ \\hline \\end{tabular} Sale of Stock Net Decrease in Cash Totals Statement of Cash Flows Effects Cash Flows from Operating Activities Net Income Decrease in Accounts Receivable (Net) \\( \\mathbf{\ abla} \\) Increase in Prepaid Expenses Increase in Accounts Payable Increase in Inventory Increase in Accounts Receivable (Net) Depreciation Expenses Decrease in Accrued Payables Cash Flows from Investing Activities Purchase of Investments Purchase of Building Purchase of Equipment Purchase of Patents \\( \\$ \\) \\begin{tabular}{|r|r|} \\hline-1700 \\\\ \\hline \\end{tabular} \\begin{tabular}{|r|} \\hline-15900 \\\\ \\hline \\end{tabular} \\begin{tabular}{|r|} \\hline-1600 \\\\ \\hline \\end{tabular} \\begin{tabular}{|r|} \\hline-5900 \\\\ \\hline \\end{tabular} \\begin{tabular}{|r|} \\hline-53200 \\\\ \\hline \\end{tabular} \\begin{tabular}{|r|} \\hline-6700 \\\\ \\hline \\end{tabular} \\begin{tabular}{|r|r|} \\hline-14900 \\\\ \\hline \\end{tabular} \\( \\$ \\) \\begin{tabular}{|r} \\hline 38300 \\\\ \\hline \\end{tabular}