ATC 1 8 A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 B Simple Company Income Statement For Year Ended 12 31 13 Revenue Expenses Net Income 700 300 SUM B4 B5 Statement Of Changes In Equity For Year Ended 12 31 13 Beginning Common Stock Plus Stock Issued Ending Common Stock 0 6100 SUM B10 B11 Beginning Retained Earnings Plus Net Income Less Dividends Ending Retained Earnings 0 SUM B4 B5 100 SUM B14 B15 B16 Total Stock Holders Equity SUM B12 B17 Balance Sheet As Of The End Of The Year 12 31 13 Assets Cash Land Total Assets 5000 4400 SUM B24 B25 Liabilities Stockholders Equity Common Stock Retained Earnings Total Stockholders Equity 3000 Total Liabilities and Stockholders Equity SUM B28 B32 SUM B10 B11 SUM B14 B15 B16 SUM B30 B31 C ATC 1 8 D 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 E F Statement Of Cash Flows For Year Ended 12 31 13 Cash Flows From Operating Activites Cash Received From Customers Cash Paid For Expenses Net Cash Flows From Operating Activites 700 300 SUM F6 F7 Cash Flows from Investing Activites Cash Paid For Land 4400 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 Flow from Financing Activites 3000 0 6100 100 SUM F14 F15 F16 F17 Net Charge In Cash Plus Beginning Cash Balance Ending Cash Balance SUM F8 F11 F18 0 SUM F20 F21