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Cando 2021 WATERWAY INC Comparative Balance Sheets December 31 Anete 2022 $2.500 Accounts rece 68.100 Inventory 112.000 Prepaid expenses 2.300 Long-term investments 140.600 285.400 149.500 38.000 101.700 27.000 110.000 242.00 149.400 Accumulated depreciation Total 47800 $690.300 $522.00 $106.00 16.000 Liabilities and Stockholders Equity Accounts payable Accrued egenses payable Bonds payable Common stock Retained earnings 135.600 563.000 21.200 149.500 175.900 312500 220 700 231.100 Total $690.300 5522.900 WATERWAY INC. Income Statement For the Year Ended December 31, 2022 $391400 Lese 5134.000 12.300 Cost of goods sold Operating expenses, excluding depreciation Depreciation exerse Income tax coense 49.200 16 800 Interesten Loss on disposal of plant assets 5.100 232.400 Net Income $159.000 Additional information 1 2 New slant assets costing 5.00.200 were purchased for cash caring the year, Old plantsets having an original cost of $57.100 and accumulated depreciation of $50.000 were told for $1.200.cath Bonds payable matured and were paid off attace value for cash A cash dividend of $40,400 was declared and paid during the year 5 Common stock was sundt par for cash 6 There were no significant concash transactions For the December, 2012 Cash on Operating Active et income 5000 Adjustments to reconcile et income to Nut Cash Provided by the Activities Depreciation Experte " 1300 Lost on Dal Plants 5100 Increase in consecte Increase inventory Increase in Prepare Increase in Accounts Payable Decrease in Acerunt Expenses Paste Net Cash Provided by Operating Activities Cash Flows from iting Activities Sale of Plant Alets Purchase of investments Purchase of Part Assen Net Cashed by investing Activities Cash Flows from Financing Activities Issuance of Common Stock Huance of Blonde Payment of CashMinds Net Cash Ured by Financing Activities Net Increase in Cash Cahat Beginning of Period Cash at End of Period