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

KAZAAM COMPANY
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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