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Los Lobos Corp. uses the direct method to prepare its statement of cash flows. Relevant balances for Los Lobos at December 31, 2014 and 2013, are as follows. 31 Accounts receivable Property, plant, & equipment Unamortized bond discount Cost of goods sold General and administrative expenses 5761,630 - Allowance for doubtful accounts 2 Accumulated depreciation-plant assets able taxes 8% callable bonds payable Paid-in capital in excess of par Retained earnings