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Practice
                                        ADJ    Adj Cash Flow            Adjustments to cash flow statement                Journal Entry
        Accounts    20x5    20x4    Diff        Cash flows from operating activities:                            Adjustments    Increase     Decrease        Adjustments    Debit    Credit
        Accounts Receivable    77,100    80,750    3,650        Net Income fro the year     158,100            158,100            Net Income    158,100            Retained Earning     53,600
        Inventory     240,600    250,700    10,100        Depreciation Expense            38,600    38,600            Depreciation Expense    38,600            Cash        53,600
        Prepaid Expenses    15,100    17,000    1,900        Loss on sale of equipment            2,100    2,100            Loss on sale of Equipment    2,100
        Accounts Payable    17,750    102,000    84,250                                                    Loans     47,500
        Short term notes payable    15,000    10,000    (5,000)        Net cash flow from operating activities                198,800                            Cash         47,500
                            Cash flows from investing...