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Learning Activity #2 In preparing the balance sheets, remember that shareholders' equity is the residual. With this in mind, Mara's balance sheets are as follow: You are required to prepare cash flow statements: MARA CORPORATION 2008 and 2009 Balance Sheets 2008 Current assets Net fixed assets 52.205 7.344 2009 $ 2.429 7.650 Current liabilities Long-term debt Equity Total liabilities and shareholders' equity 2008 $1.003 3,106 5.440 2009 $ 1.255 2,085 6.739 Total assets $9,549 $10,079 $9,549 $10,079 MARA CORPORATION 2009 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes (35%) Net income Dividends $250 Addition to retained earnings 222 $4,507 2.633 952 $ 922 196 726 254 $ 472