Amerbran Company

Balance Sheet As of December 31, 20x1 and 20x0

20x0 20x1
Assets
Cash 23,952 28,912
Accounts Receivable 687,325 756,152
Inventories 1,225,402 1,244,912
Prepaid Expenses 77,167 76,140
Total Current Assets 2,013,846 2,106,116
Investments 1,058,637 1,116,534
Property, Plant, and Equipment, at cost 1,366,719 1,566,268
Less Accumulated Depreciation 645,734 723,442
Net property, plant, and equipment 720,985 842,826
Goodwill
Other Assets 577,606 645,210
62,374 115,826
TOTAL ASSETS 4,433,448 4,826,512

Liabilities and Shareholder's Equity

Accounts Payable 238,377 271,452
Short-term debt 351,112 430,776
Accrued Expense Payable 728,262 922,990
Total Current Liabilities 1,317,751 1,625,218
Long term liabilities 932,828 880,674
Total Liabilities 2,250,579 2,505,892

Convertible Preffered Stock 42,661 33,828

Common stock, at par 161,417 322,834
Additional paid-in capital 57,072 53,641
Treasury stock, at cost -102,705 -110,948
Retained Earnings 2,024,474 2,021,265
Total Shareholder's Equity 2,182,919 2,320,620
TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY 4,433,498 4,826,512
Change

4,960
68,827
19,510
-1,027
92,270
57,897
199,549
77,708
121,841

67,604
53,452
393,064

33,075
79,664
194,728
307,467
-52,154
255,313

-8,833
161,417
-3,431
-8,243
-3,209
137,701
393,014
 Amerbran Company
Completed Cash Flow Statement Works
For the Year Ended December 31, 20x

Beginning Balances

Assets
Cash 23,952
Accounts Receivable 687,325
Inventories 1,225,402
Prepaid Expenses 77,167
Total Current Assets 2,013,846
Investments 1,058,637
Property, Plant, and Equipment, at cost 1,366,719
Less Accumulated Depreciation 645,734
Net property, plant, and equipment 720,985
Goodwill
Other Assets 577,606
62,374
TOTAL ASSETS 4,433,448

Liabilities and Shareholder's Equity

Accounts Payable 238,377
Short-term debt 351,112
Accrued Expense Payable 728,262
Total Current Liabilities 1,317,751
Long term liabilities 932,828
Total Liabilities 2,250,579

Convertible Preffered Stock 42,661

Common stock, at par 161,417
Additional paid-in capital 57,072
Treasury stock, at cost -102,705
Retained Earnings 2,024,474
Total Shareholder's Equity 2,182,919
TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY 4,433,498

Cash From Operation

Net Income
Depreciation and Amortization Expense
Write off in obsolete equipment
Income from Investment in a Subsidiary
Deffered Taxes
Increase in Accounts Receivable
Increase in Inventories
Decrease in Prepaid Expense
Increase in Accounts Payable
Increase in Accrued Expense Payable
Net Cash Flow From Operation
Cash From Investing Activities
Property, Plant, and Equipment Acquisition
Proceeds from disposals
Company X acquisition
Net Cash Used by Investing Activities

Cash From Financing Activities

Dividends paid
Increase in Short-term debt
Decrease in Long-term debt
Proceeds from treasury stock
Net Cash Used by Financing Activities

Net Cash Flow From Miscellaneous Activities

Net Increase In Cash

Cash Beginning at year
Cash Ending at Year

11,785 *(Net Cash Flow from Operation, Investing and Finan

 Amerbran Company
pleted Cash Flow Statement Worksheet
r the Year Ended December 31, 20x1

Analytical Entries Ending Balances Net Change

Debit Credit

28,912 4,960
756,152 68,827
1,244,912 19,510
76,140 -1,027
2,106,116 92,270
1,116,534 57,897
1,566,268 199,549
723,442 77,708
842,826 121,841

645,210 67,604
115,826 53,452
4,826,512 393,064

271,452 33,075
430,776 79,664
922,990 194,728
1,625,218 307,467
880,674 -52,154
2,505,892 255,313

33,828 -8,833
322,834 161,417
53,641 -3,431
-110,948 -8,243
2,021,265 -3,209
2,320,620 137,701
4,826,512 393,014

Sources Uses

328,773
115,974
66,046
59,610
17,548
68,827
19,510
1,027
33,075
194,728
574,128
 260,075
33,162
133,721
-360,634

216,158
79,664
34,606
30,609
-201,709

6,825

4,960
23,952
28,912

from Operation, Investing and Financing should be 11785)