Ex$.13-17$

a$.$

$\backslash$table$[[\backslash$table$[[$Olson$-$Jones Industries Inc.$],[$Statement of Cash Flows$],[$For the Year Ended December $31,20$ Y$2]]],[$Cash flows from $($used for$)$ operating activities:,,$],[$Net income,,$],[$Adjustments to reconcile net income to net,,$],[$cash flow from operating activities:,,$],[$Depreciation$,,],[$Gain on sale of land,,$],[$Changes in current operating assets and,,$],[$liabilities:$,,],[$Increase in accounts receivable,,$],[$Increase in inventories,,$],[$Increase in accounts payable,,$],[$Net cash flow from operating activities $+,38,],[$Cash flows from $($used for$)$ investing activities:,,$],[$Cash received from sale of land,,$],[$Cash paid for purchase of equipment,,$],[$Net cash flow from investing activities t$,90,],[$Cash flows from $($used for$)$ financing activities:,,$],[$Cash received from sale of common stock,,$],[$Cash paid for dividends$*,,],[$Net cash flow from financing activities,$4,],[$Net increase in cash,,$169],[$Cash balance, January $1,20$ Y$2,,14],[$Cash balance, December $31,20$ Y $2,,183],[,,]]$

Dividends $=$$$24-$$$5=$$$19$