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STATEMENT OF CASH FLOWS:  REPORTING THE EFFECTS OF OPERATING, INVESTING, AND FINANCING ACTIVITIES ON CASH FLOWS   T4-X

4.32(Quinta Company; working backwards through the statement of cash flows.)

QUINTA COMPANY

Balance Sheet

January 1, Year 5

($ in 000's)

Assets

Current Assets:

Cash$20

Accounts Receivable190

Merchandise Inventories280

Total Current Assets$490

Land50

Buildings and Equipment$405

Less Accumulated Depreciation(160)245

Investments140

Total Assets$925

Liabilities and Shareholders' Equity

Current Liabilities:

Accounts Payable$255

Other Current Liabilities130

Total Current Liabilities$385

Bonds Payable60

Common Stock140

Retained Earnings340

Total Liabilities and Shareholders'

Equity$925

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