So I'm off in this cash flow statement and I think it's somewhere in the financing activities...I'm not quite sure how to treat the Stockholders Equity items from the Balance Sheet...but I could be off somewhere else...any guidance?
Cash Flow Statement
Operating Activities
Net Income 86
other additions (sources of cash)
Depreciation 90
Increase in accounts payable 16
Increase in accruals 18
Decrease in Inventories 10
Deferred taxes 13
Subtractions
Increase in accounts receivable -24
Increase in other assets -8
Net cash flow from operations 201
Long-Term Investing Activities
Acquisition of fixed assets -59
Acquisition of intangible assets -24
Net cash flow from long-term investing activities -83
Financing Activities
Decrease in Notes payable -3
Increase in long-term debt 13
Payment of common and preferred dividends -43
Purchase of treasury stock -6
Issuance of Common Stock 23
Capital Surplus 20
Net cash flow from financing 4
Net Accumulation in cash and equivalents 33
Cash at beginning of year 107
Cash at end of year 140
Stockholder's Equity items from balance sheet:
2002/2001
Preferred Stock 39/39
Common Stock (at $1 par value) 55/32
Capital Surplus 347/327
Accumulated Retained Earnings 390/347
Less Treasury Stock (26)/(20)
Total Equity 805/725
Dividends from Income statement $43
Cash Flow Statement
Operating Activities
Net Income 86
other additions (sources of cash)
Depreciation 90
Increase in accounts payable 16
Increase in accruals 18
Decrease in Inventories 10
Deferred taxes 13
Subtractions
Increase in accounts receivable -24
Increase in other assets -8
Net cash flow from operations 201
Long-Term Investing Activities
Acquisition of fixed assets -59
Acquisition of intangible assets -24
Net cash flow from long-term investing activities -83
Financing Activities
Decrease in Notes payable -3
Increase in long-term debt 13
Payment of common and preferred dividends -43
Purchase of treasury stock -6
Issuance of Common Stock 23
Capital Surplus 20
Net cash flow from financing 4
Net Accumulation in cash and equivalents 33
Cash at beginning of year 107
Cash at end of year 140
Stockholder's Equity items from balance sheet:
2002/2001
Preferred Stock 39/39
Common Stock (at $1 par value) 55/32
Capital Surplus 347/327
Accumulated Retained Earnings 390/347
Less Treasury Stock (26)/(20)
Total Equity 805/725
Dividends from Income statement $43
