Problem 14-13 Prepare and Interpret a Statement of Cash Flows; Free Cash Flow [LO14-1, LO14-2, L014-3] Mary Walker, president of Rusco Company, considers $31,000 to be the minimum cash balance for operating purposes. As can be seen from the following statements, only $26,000 in cash was available at the end of this year. Since the company reported a large net income for the year, and also issued both bonds and common stock, the sharp decline in cash is puzzling to Ms. Walker