1.Interrelationship of financial statements Statement of Cash Flows Cash From Op s 973,000 Cash From Inv (1, 188,000) Cash From Fin 245000 Net Increase 30.000 Beg. Ca 80.000 End. Cash S 110.000 Balance sheet 12/31/XO Balance sheet 12/31/X1 Income statement Cash $80,000 450.000 Revenues $12443 000 Cash $110,000 4,630,000 Expenses 11, 578400 Other 4975000 Net Income 864_600 Total $5,085000 Liabilities $2.970.000 Stock 900.000 Liabilities $2.860.400 Statement of R/E Stock 1,000,000 Retained earnings R/E Total $4630.000 1224600 R/E12/31/X0$760,000 $5,085000 Net Income 864.600 Dividends (400000) R/E12/31/X1$1,224.600Balance Sheet 12/31/X0 Cash $ 80,000 Other 4,550,000 Total $4,630,000 Liabilities $2,970,000 Stock 900,000 R/E 760,000 Total $4,630,000 Statement of Cash Flows Cash From Op $ 973,000 Cash From Inv (1,188,000) Cash From Fin 245,000 Net Increase $ 30,000 Beg. Cash 80,000 End. Cash $ 110,000 Statement of Retained Earnings R/E 12/31/X0 $ 760,000 Net Income 864,600 Dividends (400,000) R/E 12/31/X1 $1,224,600 Revenues $12,443,000 Expenses 11,578,400 Net Income $ 864,600 Income Statement Cash $ 110,000 Other 4,975,000 Total $5,085,000 Liabilities $2,860,400 Stock 1,000,000 R/E 1,224,600 Total $5,085,000 Balance Sheet 12/31/X1 1. Interrelationship of financial statements Intermediate Accounting 3 The Balance Sheet and Statement of Changes in Stockholders’ Equity