This is the complete question...Nothing is missing.

Statement of Cash Flows-Direct Method applied to PR 16-1A The comparative balance sheet of Navaria Inc. for December 31, 203 and 202, is as follows: Dec. 31, 2013 Dec. 31, 2012 Assets Cash $ 236,530 $ 221,670 79,040 233,480 90,850 Accounts receivable (net) 86,150 Inventories 242,820 Investments 0 Land 124,460 Equipment 265,370 Accumulated depreciation equipment (63,100) Total assets $892,230 Liabilities and Stockholders' Equity Accounts payable $ 160,860 Accrued expenses payable 16,180 Dividends payable 8,800 Common stock, $1 par 47,500 Paid-in capital: Excess of issue price over par.common 180,900 0 208,950 (56,300) $777,690 $ 153,200 20,220 7,000 36,550 105,770 Retained earnings 477,990 454,950 $777,690 Total abilities and stockholders' equity $892,230 $1,525,370 938,100 $ 587,270 The Income statement for the year ended December 31, 2013, is as follows: Sales Cost of merchandise sold Gross profit Operating expenses: Depreciation expense $ 6,800 Other operating expenses 497,270 Total operating expenses Operating income Other income: Gain on sale of investments Income before income tax Income tax expense 504,070 $ 83,200 15,200 $ 98,400 Net Income 39,360 $ 59,040 Additional data obtained from an examination of the accounts in the ledger for 2013 are as follows: 3. The investments were sold for $106,050 cash. dato che costs the under tur 207 Pas Thements were 1000 ch ondered for cash There were meant during the year The common sech There was $31.000 debt to Rated amongs for cash dividende dedurat Presere statement of cows, direct method of songs flows from coming out the minutit inchechoute, con payment. Per a Navaria Inc. Statement of Cashews For the Year Ended December 31, 2013 Catering utchowrom persona 0 Net cash flow used for investing activities Cash flows from (used for) financing activities: Net cash flow from financing activities Cash at the beginning of the year Cash at the end of the year