Increase in Finished Goods Inventory
Decrease in Raw Materials Inventory
Decrease in Accounts Payable
Cash inflow from operating activities	$
Investing Activities
Cash outflow from building purchase	$
Financing Activities
Cash inflow from borrowing	$
Cash outflow from dividends paid
Cash inflow from financing activities
Change in cash flow during the month
Beginning cash balance
Ending cash balance

Adjustments to Net Income for changes in current assets and current liabilities

Decrease in Accounts Receivable

Okay, now that you've organized the line items, let's fill in some values, assuming Awesome Sauces borrows the money and buys the building on the last day of the year. If Awesome Sauces buys the building on the last day of the year:

• The building's cost would be $50,000
• Awesome Sauces would pay $10,000 from its own cash, and
• Awesome Sauces would borrow the remaining $40,000 from the bank, which it would spend to pay the rest of the building's purchase price.

Also, the amount of dividends Sauces paid during the year was $5,100. Another document you may find helpful:Pro forma Income Statement and Balance Sheet, 20X9

Note: Use parentheses in your answer to denote negative amounts.

Awesome Sauces - Pro forma Statement of Cash Flows - For the Year 20X9
Operating Activities
Net Income	$
Depreciation Expense

Adjustments to Net Income for changes in current assets and current liabilities
Decrease in Accounts Receivable

Increase in Finished Goods Inventory
Decrease in Raw Materials Inventory
Decrease in Accounts Payable
Cash inflow from operating activities	$
Investing Activities
Cash outflow from building purchase	$
Financing Activities
Cash inflow from borrowing	$
Cash outflow from dividends paid
Cash inflow from financing activities
Change in cash flow during the month
Beginning cash balance
Ending cash balance

AWESOME SAUCES Pro forma Income Statement and Balance Sheet, 20X9 Awesome Sauces Pro forma Income Statement for the Year Ended 20X9 Awesome Sauces Pro forma Balance Sheets 20X9 Balances Ending Beginning Sales Cost of Goods Sold Gross Margin Sales & Administrative Expenses Depreciation Expense Earnings Before Interest & Tax Tax Expense Net Income 119,200 (74,600) 44,600 (17,000) (10,000) 17,600 (3,700) $13,900 Current Assets Cash Accounts Receivable Finished Goods Inventory Raw Materials Inventory Property Plant and Equipment Accumulated Depreciation Total Assets $11,100 $5,200 $33,100 $4,900 $150,000 ($50,000) $154,300 $4,900 $5,500 $30,500 $5,000 $100,000 ($40,000) $105,900 - Current Liabilities Accounts Payable Non-Current Liabilities Note Payable Total Liabilities $1,900 $2,300 $40,000 $41,900 $2,300 Owner's Equity Contributed Capital Retained Earnings Total Owner's Equity Total Liabilities and Owner's Equity $100,000 $12,400 $112,400 $154,300 $100,000 $3,600 $103,600 $105,900