Avatar Company uses the indirect method to prepare its statement of cash flows. Using the worksheet shown below, enter the adjustments needed to record the following transactions:
Issued Common Stock for $28,000
Issued new Long-Term Notes Payable for $34,000
Repaid Long-Term Notes Payable for $40,000 
Net Increase (Decrease)in Cash
Total
Definitions:
Lateral Geniculate Nucleus
A structure in the thalamus that acts as a relay center for visual information received from the retina to the visual cortex.
Trichromatic Theory
A theory explaining the color vision process in humans, suggesting that the retina contains three types of color receptors sensitive to different wavelengths: red, green, and blue.
Opponent Process Theory
A psychological and neurological model that accounts for a wide range of behaviors, including color vision and emotions, by proposing that opposite actions are involved in perception.
Top-down Processing
A cognitive process that emphasizes the importance of concepts, expectations, and memory in understanding and processing environmental stimuli.
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