The following partially completed spreadsheet has been prepared for Perrin Company's 2019 statement of cash flows: Balances Change Worksheet Entries Account Titles 12/31/18 12/31/19 Increase (Decrease) Debit Credit Debits Cash 800 1,540 Noncash Accounts: Accounts Receivable 1,500 2,180 Inventory 3,100 6,055 Investments in Stock 2,800 Land 6,000 9,200 Buildings 20,000 20,000 Office Equipment 4,000 6,100 Delivery Equipment 3,000 5,900 Treasury Stock 2,000 Totals 38,400 55,775 ? Credits Accumulated Depreciation 7,000 8,500 Accounts Payable 3,300 3,695 Wages Payable 600 500 Bonds Payable 5,000 Premium on Bonds Payable 240 Common Stock, $10 par 6,000 8,200 Additional Paid-in Capital 9,000 13,640 Retained Earnings ? ? 3,500 Totals 38,400 55,775 ? Additional relevant information: Beginning retained earnings $12,500 Plus: Net income 8,000 $20,500 Less: Stock dividends $ 840 Cash dividends 3,660 (4,500) Ending retained earnings $16,000 Accumulated depreciation is a contra account for all the depreciable assets. Depreciation on these assets totaled $2,200 for the year. On January 1, 2019, the company issued 10% bonds with a face value of $5,000 at 106. Interest was paid semiannually on June 30 and December 31. The bonds mature on January 1, 2024. Straight-line amortization is used for bond discount or premium. Bo