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The comparative balance sheet of Amelia Enterprises, Inc. at December 31, 2010 and. 2009, is as follows: 1 Dec. 31, 2010 Dec. 31, 2009 2 600 1 'Assets Cash ... $ 73,300 $ 89,900 Accounts receivable (net). 112,300 121,000 Merchandise inventory.. 160,800 149,600 Prepaid expenses 6,700 4,800 Equipment .. 327,500 268,500 Accumulated depreciation-equipment... (86,400) (66,100) $595,200 $567.700 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors). $125,100 $118,800 Mortgage noto payable .. 0 168,000 Common stock, $1 par.. 24,000 12,000 Paid in capital in excess of par--common stock. 288,000 160,000 Retained earnings.. 158,100 108,900 $595,200 $567,700 Additional data obtained from the income statement and from an examination of the accounts in the ledger for 2010 are as follows: a. Net income, $126,000. b. Depreciation reported on the income statement, $41,700. c Equipment was purchased at a cost of $81,400, and fully depreciated equipment cost- ing $22,400 was discarded, with no salvage realized. d. The mortgage note payable was not due until 2013, but the terms permitted earlier payment without penalty. e 7,000 shares of common stock were issued at $20 for cash. f. Cash dividends declared and paid $76,800. Instructions Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Rundell Inc Statement of Cash Flows For the FYE 12/31/20 esh Decrease in Inventory Cash Flows from Operating Activities: Net Income 108,000 2 Add: Depreciation Exp 7,000 A Less: Gain on Sale of Land (12,000) L Increase in A/R (9,000) B 8,000 C Decrease in A/P (3,200) D Increase in Accued Exp 2,200 E HOE Decrease in IT Payable (500) F Cash from OP Act 100,500 Cash Flows from Investing Activities Sale of Land 72,000 Purchase of Building (60,000) G Purchase of Land (15,000) Cash from Inv Act (3,000) Cash Flows from Financing Activities Issuance of Stock 48,000 H Payment of Bonds (50,000) Cash Paid Dividends (24,000) Sum K Cash from Fin Act (26,000) Cash from Op, Inv, and Fin Act. 71,500 Cash 1/1/20 26,000 AAAA Cash at 12/31/20 97,500 AAAA