... OF CHAPTER 13 Financial Accounting IFRS 3rd Edition Weygandt ● Kimmel ● Kieso 13- 2 CHAPTER 13 Statement of Cash Flows LEARNING OBJECTIVES After studying this chapter, you should be able to: 13- 3 ... Illustration 13- 5 Comparative statements of financial position, income statement, and additional information for Computer Services 13- 21 Company LO Illustration 13- 5 Comparative statements of financial ... Balance 130 ,000 Bonds Payable 1/1/17 12/31/17 13- 39 Balance 20,000 For land 110,000 Balance 130 ,000 LO Step 2: Investing and Financing Activities Partial statement 13- 40 Illustration 13- 14 LO...