Appendix $2$

PR $13-4$A Statement of cash flows$-$direct method

The comparative balance sheet of Canace Products Inc. for December $31,20Y6$ and $20$Y$5,$ is as follows:

$\backslash$table$[[,$Dec. $31,20$Y$6,$Dec. $31,20$ Y$5],[$Assets$],[$Cash $.,$$$643,400,$$$679,400$