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Exercise 13-15 The comparative unclassified statement of financial position for Sheridan Ltd. follows SHERIDAN LTD. Statement of Financial Position December 31 Assets Cash Accounts receivable Inventory Long-term investments Equipment Accumulated depreciation Total assets 2018 2017 $55,000 $25,000 90,000 68,500 184,000 192,000 79,000 100,000 270,000 174,000 (69,000) (30,000) $609,000 $529,500 Liabilities and Shareholders' Equity Accounts payable Bank loan payable Common shares Retained earnings Total liabilities and shareholders' equity $609,000 $32,000 $48,000 161,000 165,500 201,000 180,000 215,000 136,000 $529,500 Additional information: 1. Net income was $90,000 2. Sales were $972,000 3. Cost of goods sold was $756,000 4. Operating expenses were $49,000, exclusive of depreciation expense 5. Depreciation expense was $39,000 6. Interest expense was $14,000 7. Income tax expense was $30,000 8. Long-term investments were sold at a gain of $6,000 9. No equipment was sold during the year 10. $4,500 of the bank loan was repaid during the year. Common shares were issued for $21,000 11. Prepare a statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a -sign e.g.-15,000 or in parenthesis e.g. (15,000).) SHERIDAN LTD. Statement of Cash Flows-Direct Method Cash payments