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A catering company reported the following financial statements and information for two successive years: Additional financial information:

1. In Year 0007, the building that was previously rented was purchased for $150,000. The company paid $10,000 cash and assumed a longterm mortgage for $140,000. Depreciation on the building is $7,500 for Year 0007. At the end of Year 0007, $7,100 of the mortgage payable was reclassified as a current liability payable in Year 0008.

2. New stock was issued for cash, 200 shares at $50.00 each.

The equipment accoumulated depreciation account is shown below

Calculate the changes in working capital and prepare the company’s statement of sources (inflows) and uses (outflows) for the year ended December 31, 0008.