Accounting information from the records of the Jane’s Campony at the end of 2014 is shown below:
Net income
$100,000
Proceeds from sale of long-term investment in marketable securities
20,000
Proceeds from sale of building
80,000
Gain on sale of building
35,000
Increase in accounts receivable
5,000
Increase in accounts payable
7,000
Cash dividends declared
5,000
Depreciation expense
18,000
Patent amortization expense
1,000
Amortization of premium on bonds payable
1,500
Purchase of equipment
30,000
Issue of common stock
25,000
Increase in accrued liabilities
4,000
Decrease in prepaid expenses
2,000
?
Required:
Prepare Jane’s company ‘s 2014 Net Cash Flow from Operating Activities section of a statement of cash flows, using the indirect method.
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