Sharp Screen Films, Inc., is developing its annual financial statements at December 31, the current year. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized as follows:

Current Year Prior Year
Cash 70,550 65,900
Balance sheet at December 31 19,150 25,750
Accounts receivable 25,750 20,300
Property and equipment 213,450 152,600
Less: Accumulated depreciation (62,700) (47,750)
$266,200 $216,800
Accounts payable $13,100 $ 23,200
Wages payable 7,200 3,900
Note payable, long-term 63,300 76,000
Contributed capital 103,900 67,500
Retained earnings 78,700 46,200
$266,200 $216,800
Income statement for current year
Sales $211,000
Cost of goods sold 108,000
Depreciation expense 14,950
Other expenses 44,600
Net income $43,450

Additional Data:
a. Bought equipment for cash, $60,850.
b. Paid $12,700 on the long-term note payable.
c. Issued new shares of stock for $36,400 cash.
d. Dividends of $10,950 were declared and paid.
e. Other expenses all relate to wages.
f. Accounts payable includes only inventory purchases made on credit.

Required:
Prepare the statement of cash flows using the direct method for the year ended December 31, current year.

Bella is the new president of first edition, a group dedicated to the promotion of english literacy in first-generation immigrant communities. in the two years that have passed since bella took the position, the organization's members have become more passionate about their mission and intensified their activities—they put in long hours teaching children to read, promoting the program to parents, and soliciting donations. bella's strength is in her ability to inspire others and make them believe that they are part of something greater than themselves. which term best captures bella's leadership style? a. transactional b. transformational c. legitimate authority d. absolute authority

The following selected circumstances relate to pending lawsuits for erismus, inc. erismus’s fiscal year ends on december 31. financial statements are issued in march 2019. erismus prepares its financial statements according to u.s. gaap. required: indicate the amount erismus would record as an asset, liability, or not accrued in the following circumstances. 1. erismus is defending against a lawsuit. erismus's management believes the company has a slightly worse than 50/50 chance of eventually prevailing in court, and that if it loses, the judgment will be $1,000,000. 2. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages could fall anywhere in the range of $2,000,000 to $4,000,000, with any damage in that range equally likely. 3. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages will eventually be $5,000,000, with a present value of $3,500,000. 4. erismus is a plaintiff in a lawsuit. erismus's management believes it is probable that the company eventually will prevail in court, and that if it prevails, the judgment will be $1,000,000. 5. erismus is a plaintiff in a lawsuit. erismus’s management believes it is virtually certain that the company eventually will prevail in court, and that if it prevails, the judgment will be $500,000.

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