Kazaam company, a merchandiser, recently completed its calendar-year

Spreadsheet for Statement of Cash Flows
For Year Ended December 31, 2011   December
31, 2010 Analysis of Changes December
31, 2011  

  Debit Credit   Balance sheet—debit bal. accounts              Cash $ [removed]   $ [removed]   $ [removed]   $ [removed]        Accounts receivable [removed]   [removed]   [removed]   [removed]        Merchandise inventory [removed]   [removed]   [removed]   [removed]        Prepaid expenses [removed]   [removed]   [removed]   [removed]        Equipment [removed]   [removed]   [removed]   [removed]    
  $ [removed]       $ [removed]    


  Balance sheet—credit bal. accounts              Accum. depreciation—Equip. $ [removed]   [removed]   [removed]   $ [removed]        Accounts payable [removed]   [removed]   [removed]   [removed]        Short-term notes payable [removed]   [removed]   [removed]   [removed]        Long-term notes payable [removed]   [removed]   [removed]   [removed]        Common stock, $5 par value [removed]   [removed]   [removed]   [removed]        Paid-in capital in excess of
      par value, common stock [removed]   [removed]   [removed]   [removed]        Retained earnings [removed]   [removed]   [removed]   [removed]    
  $ [removed]       $ [removed]    


  Statement of cash flows           Operating activities              Net income   [removed]   [removed]          Increase in accts. receivable   [removed]   [removed]          Increase in merch. inventory   [removed]   [removed]          Decrease in prepaid expenses   [removed]   [removed]          Decrease in accounts payable   [removed]   [removed]          Depreciation expense   [removed]   [removed]          Loss on sale of equipment   [removed]   [removed]       Investing activities              Receipt from sale of equipment   [removed]   [removed]          Payment to purchase equipment   [removed]   [removed]       Financing activities              Borrowed on short-term note   [removed]   [removed]          Payment on long-term note   [removed]   [removed]          Issued common stock for cash   [removed]   [removed]          Payments of cash dividends   [removed]   [removed]       Noncash investing and financing activities              Purchase of equip. financed
      by long-term note payable   [removed]   [removed]        

       $ [removed]   $ [removed]        

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