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 \(\$ 400\), rather than \(\$ 1,000\). As a result, net income is reduced from \(\$ 17,000\) to \(\$ 16,400\) and dividends are reduced from \(\$ 10,000\) to \(\$ 9,400\). All other items remain unchanged. Prepare a statement of changes in financial position for the year 1979 defining funds as working capital.