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Given the Following Selected Information,prepare a Schedule Showing Net Cash

question 99

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Given the following selected information,prepare a schedule showing net cash flows from operating activities for the year ended May 31,2010 using the indirect format:
 May 31,2010  May 31,2009 \cline23 Accounts Receivable $53,000$69,000 Inventory 171,000186,000 Prepaid Insurance 12,0008,000 Accounts Payable 47,00055,000 Wages Payable 28,00037,000 Unearned Revenue 33,00026,000 Sales 568,000 Cost of Goods Sold 385,000 Insurance Expense 27,000 Wages Expense 94,000 Depreciation Expense 31,000 Amortization Expense 18,000 Interest Expense 29,000 Loss on Sale of Equipment 6,000 Dividend Revenue 17,000 Gain on Sale of Investment 42,000\begin{array}{lrr} & \text { May 31,2010 } & \text { May 31,2009 } \\\cline { 2 - 3 } \text { Accounts Receivable } & \$ 53,000 & \$ 69,000 \\\text { Inventory } & 171,000 & 186,000 \\\text { Prepaid Insurance } & 12,000 & 8,000 \\\text { Accounts Payable } & 47,000 & 55,000 \\\text { Wages Payable } & 28,000 & 37,000 \\\text { Unearned Revenue } & 33,000 & 26,000 \\\text { Sales } & 568,000 & \\\text { Cost of Goods Sold } & 385,000 & \\\text { Insurance Expense } & 27,000 & \\\text { Wages Expense } & 94,000 & \\\text { Depreciation Expense } & 31,000 & \\\text { Amortization Expense } & 18,000 & \\\text { Interest Expense } & 29,000 & \\\text { Loss on Sale of Equipment } & 6,000 & \\\text { Dividend Revenue } & 17,000 & \\\text { Gain on Sale of Investment } & 42,000 &\end{array}


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