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.

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 fonma Income Statement and Balance Sheet, 20X9 Awesome Sauces Pro forma income Statement Awesome Sauces for the Year Ended 20X9 Pro forma Balance Sheets 20X9 Sales 119,200 Current Assets Cost of Goods Sold 74,600) Cash Gross Margin Accounts Receivable 44,600 (17,000) Sales & Administrative Expenses Finished Goods Inventory (10,000) Depreciation Expense Raw Materials Inventory 17,600 Earnings Before Interest & Tax Property Plant and Equipment (3,700) Tax Expense Accumulated Depreciation $13,900 Total Assets Net Income Current Liabilities Accounts Payable Non-Current Liabilities Note Payable Total Liabilities Balances Ending Beginning $11,100 $4,900 $5,200 $5,500 $33,100 $30,500 $4,900 $5,000 $150,000 $100,000 ($50,000) 0.000 $154,300 $105,900 $1,900 $2,300 0.000 $41,900 $2,300