The comparative balance sheets for Kessler Corporation appear below: 
Additional information:
1. Profit for the year ending December 31, 2014 was $20,000.
2. Cash dividends of $12,000 were declared and paid during the year.
3. Long-term investments in bonds that had an amortized cost of $18,000 were sold for $16,000.
Instructions
Prepare a cash flow statement for the year ended December 31, 2014, using the indirect method.
Definitions:
Lifestyle
The way in which a person or group lives, including patterns of social relations, consumption, entertainment, and dress.
Job Experiences
The accumulation of knowledge, skills, and competencies obtained from performing tasks in various occupational roles.
Assessment
The evaluation or estimation of the nature, quality, or ability of someone or something, often used in educational and professional contexts to measure skills or knowledge.
Interpersonal Relationships
The social connections and associations between two or more people varied in closeness and duration.
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