Please help me correctly fill out this xcel format template for the questions listed below:

D$=$ decrease, I$=$ increase

Asset and Contra$-$Asset Accounts

Cash and cash equivalents $$5$ D

Accounts receivable $$110$ I

Inventory $$70$ I

Prepaid Expenses $$9$ I

Long$-$term investments $$6$ D

Property, plant, and equipment $$185$ I

Accumulated depreciation $$60$ I

Liabilities and stockholder's equity accounts

Accounts payable $$35$ I

Accrued liabilities $$4$ D

Income taxes payable $$8$ I

Bonds payable $$150$ I

Common stock $$80$ D

Retained Earnings $$54$ I

Long$-$term investments that cost the company $$6$ were sold during the year for $$16$ and land that cost $$15$ was

sold for $$9.$ In addition, the company declared and paid $$30$ in cash dividends during the year. Besides the

sale of land, no other sales or retirements of plant and equipment took place during the year. Pavolik did not

retire any bonds during the year or issue any new common stock.

The company's income statement for the year follows:

Sales $$700$

Cost of goods sold $400$

Gross margin $(700-400)=300$

Selling and administrative expenses $184$

Net operating income $116(300-184)$

Nonoperating items:

loss on sale of land $$(6)$

gain on sale of itanvestments $10,4$ : $(10-6)$

Income before taxes $120(116+4)$

Income taxes $36$

Net income $84$Exercise $15-4$

Pavolik Company

Statement of Cash Flows

For the Year Ended December $31,2023$

Net Cash from Operating Activities:

Step $0$

Net Income

Step $1$

$+$Depreciation Expense

Step $2$ Current Adjustments

Step $3+$Losses$/-$Gains

Net Cash Provided by Operating Activities

Net Cash Used by Investing Activites:

Net Cash Used by Investing Activities

Net Cash Provided by Financing Activities:

Net Cash Provided by Financing Activities

Net Change in Cash

Beginning Cash

Ending Cash