Question

Do the statement of cash flow	($ in millions)
	2011	2010	Net
Cash	45	40	5
Accounts Receivable	92	96	(4)
Allowance for doubtful accounts	(12)	(4)	(8)
Prepaid expensees	8	5	3
Inventory	145	130	15
Long-term investment	80	40	40
Land	100	100	0
Buildings	411	300	111
Accumulated depreciation	(142)	(120)	(22)
Patent	16	17	(1)
TOTAL ASSETS	743	604	139
Accounts payable	15	32	(17)
Accrued liabilities	0	10	(10)
Notes payable	95	125	(30)
Obligations under capital lease	111	0	111
Bonds payable	65	50	15
Common stock	245	205	40
Retained earnings	212	182	30
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	743	604	139
Additional Information:
1. Net income and a cash dividend are the reasons for the change in retained earnings.
2. Common stock was issued for cash during 2016
3. Net income for 2016 was $50,000,000
4. The increase in buildings is the result of entering into a capital lease valued at $111,000,000.

Answer 1

in additional information the year is wrongly given 2016 instead of 2011.