Prepare Summary Analysis Statement of Cash Flow - common size .

Statement of Cash Flows
for the year ended 12/31x1
Cash flows from operating activities
Net income		$450
Adjustments for:
Depreciation and amortization	$800
Gain on sale of Plant & Equipment	-$800
		$0
Increase in Accounts receivables ($610 -770)	-$160
Decrease in inventories(870-835)	$35
Increase in Accounts payables (520 -500)	$20
		-$105
Cash generated from operations		$345
Cash flows from investing activities
Proceeds from sale of equipment (1770-1450)	$320
Net cash used in investing activities		$320
Cash flows from financing activities
Dividend Paid ($1300 (Beg. RE + $450(NI) - $1550(End. RE))	-$200
Proceeds from issuance of long-term debt (375-320)	$55
Net cash used in financing activities		-$145
Net increase in cash and cash equivalents		$520
Cash and cash equivalents at beginning of period		$130
Cash and cash equivalents at end of period		$650

Brown Company
Income Statement
For the Year Ended December 31, 2014
Revenues		$6,500
Depreciation expense	$800
Other operating expenses*	4,900	5,700
Income before taxes		$800
Income tax expense		350
Net income		$450