... sources -0 - Cash ow from Investing activitiesSources -0 - Uses -0 - –––––––––– -0 - Cash ow from nancing activitiesSources -0 - Uses -0 - –––––––––– -0 - –––––––––– Net decrease in cash $ -0 - ... $3,731,277Fixed assets 6,400,000Other assets -0 - ––––––––––Total Assets $10,131,277 –––––––––– ––––––––––LiabilitiesCurrent liabilities 5,630,523Long-term -0 - ––––––––––Total liabilities $5,630,523 ... account such as work-in-process has to be used for the same purpose. The accounting cycle may be summarized as follows:Step 1 Make journal entries for regular during-the-period transactions...