Balance Sheet & Income Statement Categories

Change in Accounts Receivable

Operating

Change in Inventory

Operating

Change in Accounts Payable

Operating

Change in Taxes Payable

Operating

Sales

Operating

Cost of Goods Sold

Operating

Interest Expense

Operating

Tax Expense

Operating

Change in Investments

Investing

Change in Property, Plant & Equipment

Investing

Gain on Sale of Investments

Investing

Loss on Sale of Equipment

Investing

Depreciation of office equipment ($20,000$)

Investing

Equipment sold (cost $10,000$, $40\%$ depreciated)

Investing

Accumulated Depreciation increase ($37,000$ to $53,000$)

Investing

Purchased equipment for cash ($32,000$)

Investing

Investments sold (cost $35,000$)

Investing

Change in Long-Term Bonds Payable

Financing

Change in Common Stock

Financing

Change in Retained Earnings

Financing

Operating Expenses (as a line item)

Split: Operating / Investing

Purchased land by issuing $15,000$ of common stock

Non-cash