Using the information from 2-16, create a cash flow statement for 2013.
In 2-16

Bristle Brush-Off Corporation: Income Statements for Years Ended December 31 ($000s) 2013 2012 $7,950 5,100 350 750 1,750 654 1,096 274 $ 822 $7,000 4,600 500 600 1,300 500 800 200 $ 600 Sales Cost of goods sold Other expenses Depreciation Earnings before interest and taxes Interest Earnings before taxes Taxes (25%) Net Income Bristle Brush-Off Corporation: Balance Sheets as at December 31 ($000s) 2013 2012 Assets Cash Short-term investments Accounts Receivable Prepaid expenses Inventory $ 60 380 1,950 40 2,400 4,830 6,350 2,680 $3,670 $ 8,500 $ 40 Total current assets Gross plant property & equipment Less: Accumulated depreciation Net plant property & equipment Total assets Liabilities and Equity Accounts payable Notes payable Accruals 2,140 40 2,760 4,980 7,750 3,430 $4,320 $9,300 $2,890 903 85 3,878 $2,580 1,050 70 3,700 Total current liabilities