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

4.32 continued.

Shown below are T-accounts for deriving the solution.  Entries (1)—(13) are reconstructed from the statement of cash flows.  Changes for the year are appropriately debited or credited to end-of-year balances to get beginning-of-year balances.  T-account amounts are shown in thousands.

Merchandise

CashAccounts ReceivableInventories

20190280

 (1)20030(4)(4)30(5)40

 (2)6040(5)

 (3)2545(6)

 (7)40130(10)

 (8)15200(13)

 (9)10

(11)60

(12)40

25220320

Buildings

Landand EquipmentInvestments

50405140

10(9)(10)13035(8)40(7)

40500100

AccumulatedOther Current

DepreciationAccounts PayableLiabilities

160255130

(8)2060(2)25(3)(6)45

20028085

Bonds PayableCommon StockRetained Earnings

60140340

40(12)60(11)(13)200200(1)

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