BEKHAM COMPANY
Income Statement
For Year Ended December 31, 2011
Sales $ 2,466,000
Cost of goods sold 1,208,340


Gross profit 1,257,660
Operating expenses
Salaries expense $ 337,842
Depreciation expense 59,184
Rent expense 66,582
Amortization expenses%u2014Patents 7,398
Utilities expense 27,126 498,132




759,528
Gain on sale of equipment 9,864


Net income $ 769,392





Changes in current asset and current liability accounts for the year that relate to operations follow.

Accounts receivable $ 19,650 increase Accounts payable $ 12,675 decrease
Merchandise inventory 25,900 increase Salaries payable 2,550 decrease

Use the above income statement and information about changes in noncash current assets and current liabilities to prepare only the cash provided or used by operating activities section of the statement of cash flows for this company using the direct method. (Amounts to be deducted should be indicated with a minus sign. Omit the “$” sign in your response.)

Statement of Cash Flows
Cash flows from operating activities
(Click to select) Payments for rent Payments for salaries Payments for merchandise Payments for income taxes Payments for dividends Receipts from customers Payments for utilities $
(Click to select) Receipts from customers Payments for income taxes Payments for salaries Payments for rent Payments for dividends Payments for utilities Payments for merchandise
(Click to select) Receipts from customers Payments for income taxes Payments for utilities Payments for rent Payments for merchandise Payments for salaries Payments for dividends
(Click to select) Payments for merchandise Payments for salaries Payments for dividends Payments for income taxes Receipts from customers Payments for rent Payments for utilities
(Click to select) Payments for utilities Payments for merchandise Payments for rent Payments for dividends Receipts from customers Payments for salaries Payments for income taxes

Net cash (Click to select) used in provided by operating activities $