The post closing trial balance as of december 31 2009 and

Question

The post closing trial balance as of December 31, 2009 and the adjusted trial balance as of December 31, 2010 are shown here for the Heinz Company:

 

A review of the accounting records reveals the following additional information:
(a) Bonds payable with a face value, book value, and market value of $14,000 were retired on June 30, 2010.
(b) Bonds payable with a face value of $8,000 were issued at 90.25 on August 1, 2010. They mature on August 1, 2015. The company uses the straight line method to amortize bond discount.
(c) A tornado completely destroyed a small building that had an original cost of $8,000 and a book value of $4,800. Settlement with the insurance company resulted in after tax proceeds of $2,200 and an extraordinary loss (net of income taxes) of $2,600.
(d) Equipment with a cost of $4,000 and a book value of $1,400 was exchanged for an acre of land valued at $2,700. No cash was exchanged.
(e) Long term investments in bonds being held to maturity with a cost of $1,000 were sold for $800.
(f) Sixty five shares of common stock were exchanged for a patent. The common stock was selling for $20 per share at the time of the exchange.
Required:

Prepare a worksheet (spreadsheet) to support a statement of cash flows for 2010.