Refer to the data in Problem 13 at the end of Chapter 5 on page 176 for the Harris Company. Assume in the Supplementary Information, item (2). that the proceeds of sale of the equipment amount to \(\$ 3,000\), rather than \(\$ 1,000\). As a result, net income is increased from \(\$ 17.000\) to \(\$ 19.000\) and dividends are increased from \(\$ 10.000\) to \(\$ 12,000\). All other items remain unchanged. Prepare a statement of changes in financial position for the year 1979 defining funds as working capital.