Simple Company Income Statement For Year Ended 12 31 2013 Revenue Expenses Net Income 700 300 SUM B4 B5 Statement of Changes in Equity For Year Ended 12 31 2013 Beginning Common Stock Plus Stock Issued Ending Common Stock Beginning Retained Earnings Plus Net Income Loss Less Dividends 0 6100 SUM B10 B1 1 Ending Retained Earnings 0 400 100 SUM B14 B1 6 Total Stockholder s Equity SUM B17 B 12 Balance Sheet As of the End of the Year 12 31 2013 Assets Cash Land Total Assets Liabilities Stockholders Equity Common Stock Retained Earnings 5000 4400 SUM B24 B2 5 3000 Total Stockholders Equity B11 B17 SUM B30 B3 1 Total Liabilities and Stockholders Equity SUM B32 B 28 Statement of Cash Flows For Year Ended 12 31 2013 Cash Flows from Operating Activities Cash Received from Customers 700 Cash Paid for Expenses 300 Net Cash Flows from Operating Activities SUM F5 F6 Cash Flows from Investing Activities Cash Paid for Land Cash Flows from Financing Activities Cash Received from Borrowing Funds Cash Paid to Reduce Debt Cash Received from Stock Issue Cash Paid for Dividends Net Cash Flows from Financing Activities Net Change in Cash Plus Beginning Cash Balance Ending Cash Balance 4400 3000 0 6100 100 SUM F13 F16 SUM F7 F10 F17 0 SUM F19 F20