Chapter 16 - Statement of Cash Flows - Manual Homework LIABILITIES Current Liabilities Accounts Payable Salaries Payable Interest Payable Total Current Liabilities Long-Term Liabilities Notes Payable Total Liabilities OWNER'S EQUITY Paid in Capital Common Stock PIC, in excess PIC, Treasury Stock Total PIC Retained Earnings ( NI/NL \& Div) Unrealized Gain from Available-for-Sale Sec. Total Treasury Stock Total Stockholders' Equity Total Liabilities \& Owner's Equity $59,30029,6008,500 $97,400 $177,40080,000 $159,600 20,100 15,000$194,700(16,000) NI/NLOperatingActivities Dividends - 178,700$356,100