144.Dorman Company reported the following data: Net income $225,000 Depreciation expense 25,000 Gain on disposal of equipment 20,500 Decrease in accounts...

144.Dorman Company reported the following data:

Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.

145.The board of directors declared cash dividends total $168,000 during the year. The comparative balance sheetindicated dividends payable of $46,000 at the beginning of the year and $42,000 at the end of the year. What wasthe amount of cash payments to stockholders during the year?

146.The following two scenarios are independent of one another.

(1)An analysis of the general ledger accounts indicates that office equipment wassold for $39,600 during the year. The equipment originally cost $68,000 and hadaccumulated depreciation of $22,500 on the date of sale. Indicate how theelements of this transaction would be reported on the statement of cash flowsusing the indirect method.

(2)An analysis of the general ledger accounts indicates that delivery equipment,which cost $97,000 and on which accumulated depreciation totaled $42,100 onthe date of sale, was sold for $57,500 during the year. Using this information,indicate the items to be reported on the statement of cash flows.

147.On the basis of the details of the common stock account presented below, calculate the total amount to be recordedin financing section of the statement of cash flows. Assume any stock issues were at par.

Indicate whether the amount results in an increase or decrease in cash.

148.The net income reported on an income statement for the current year was $63,000. Depreciation recorded on fixedassets for the year was $24,000. Balances of the current asset and current liability accounts at the end andbeginning of the year are listed below. Prepare the Cash Flows from Operating Activities section of the statementof cash flows using the indirect method.