Stuck on a problem for 3 hours!!! Please help!

Could someone please help me with this problem. It's part of an assignment for school and I've gone through 3 accounting books and 3 hours and keep
coming up $2 off somehow. It's a pretty basic problem but for some reason something is just not falling into place. If you're very bored and could help me, it would be much appreciated!!!
Thanks in advance... 8^)
Weaver Company
Comparative Balance Sheet
December 31, 2005 and 2004
Assets 2005 2004
Cash $ 9 $ 15
Accounts Receivable 340 240
Inventory 125 175
Prepaid expenses 10 6
Plant and Equipment 610 470
Less Accumulated Depreciation (93) (85)
Long-term investments 16 19
Total Assets $1,017 $ 840
Liabilities and Stockholders' Equity
Accounts payable $ 310 $ 230
Accrued liabilities 60 72
Bonds payable 290 180
Deferred income taxes 40 34
Common stock 210 250
Retained earnings 107 74
Total Liabilities and stockholders' equity $1,017 $ 840
Weaver Company
Income Statement
For the Year Ended December 31, 2005
Sales $800
Less Cost of Goods Sold 500
Gross Margin 300
Less operating expenses 213
Net operating income 87
Non-operating items
Gain on sale of investments $7
Loss on sale of equipment 4 3
Income before taxes 90
Less income taxes 27
Net income $ 63
During 2005, the company sold some equipment for $20 that had cost $40 and on which there was accumulated depreciation of $16. In addition, the company sold long-term investments for $10 that had cost $3 when purchased several years ago. Cash dividends totaling $30 were paid during 2005.
Required: Using the information above prepare a statement of cash flows for 2005.
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340
310
213
3
for
Post your statement of cash flows and maybe someone will show you where you are off $2. (or contribute $2)
.
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The formatting is off obviously (sorry)... is it ok to post (attach) an Excel spreadsheet here?
I have 3 different accounting books and they all just skim over the topic. The assignment includes some accounts and some situations that aren't covered in the book...
I'm not sure if everything is even in the right place (I didn't even know what to do with the Bonds Payable, I wasn't sure if I should include it) but this is what I came up with... Thanks again.
Weaver Company Satement of Cash Flows December 31, 2005
Cash Flows From Operating Activities Net Income $ 63 Adjustments to reconcile net income to net cash provided by operating activities Depreciation $ 8 Gain On Sale Investments (7) Loss On Sale of Equipment 4 Increase In Accounts Receivable (100) Decrease In Inventory 50 Increase In Prepaid Expenses 4 Increase In Accounts Payable 80 Decrease In Accrued Liabilities (12) Deffered Income Taxes 6 33 Net Cash Provided By Operating Activities 96
Cash Flows From Investing Activities Purchase of Plant and Equipment (140) Sale of Investments 10 Sale of Equipment 20 Net Cash Used By Investing Activities (110)
Cash Flows From Financing Activities Cash Dividends Paid (30) Issued Common Stock 40 Net Cash Providied By Financing Activities 10
Net Decrease In Cash (4) Cash at the Beginning of the Year 15 Cash at the End of the Year $ 11

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keep
reason
could
(93)
$
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