The comparative statement of financial position for Cosky Corporation follows:

Additional information:
1. Dividends of $15,000 were declared and paid in 2014.
2. There were no unrealized gains or losses on the FV-NI investments.
Instructions
Based on the information, prepare a work sheet for a statement of cash flows. Make reasonable assumptions as appropriate.

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4 Accounts receivable Allowance for doubtful accounts Accumulated depreciation-buildings Accumulated depreciation-equipment Accumulated depreciation-delivery equipment Accounts payable Short-term notes payable (trade) Accrued liabilities