182. Use the following information about the calendar-year cash flows of Park Company to prepare a statement of cash flows (direct method) and a schedule of noncash investing and financing activities....

Cash and cash equivalents, beginning-year balance...

$ 18,000

Cash and cash equivalents, year-end balance.......

78,750

Cash payments for merchandise inventory........

75,750

Cash paid for store equipment................

15,750

Cash borrowed on three-month note payable.......

22,500

Cash dividends paid.......................

12,000

Cash paid for salaries......................

39,000

Cash payments for other operating expenses.......

48,000

Building purchased and financed by long-term note payable

78,000

Cash received from customers................

220,500

Cash interest received .....................

8,250