1. (20 points) Frost Feed & Farm Supply Store ended Y2Q1 with Net Profit of $7,761. Their balance sheets for Y1Q4 and Y2Q1 are below. The only change in fixed assets was due to depreciation. Based on the balance sheets provided, please create a statement of cash flows and explain where the major sources of funds came from as well as what their major uses of funds were. Frost Feed & Farm Supply Store Balance Sheet End of Y1Q4 CURRENT ASSETS Dollars CURRENT LIABILITIES Dollars $8,375 Cash $83,436 Bank Note $68,539 Accounts Receivable Emergency Loan $0 Inventory $106,088 Investments $0 LONG TERM LIABILITIES Bank Note $294,500 FIXED ASSETS (Net of Depr) Trucks $99,750 NET WORTH Owner's Equity Storage Facilities $276,120 $331,058 LIABILITIES + NET TOTAL ASSETS $633,933 WORTH $633,933 Frost Feed & Farm Supply Store Balance Sheet End of Y2Q1 CURRENT ASSETS Dollars CURRENT LIABILITIES Dollars Cash $190,824 Bank Note $8,375 $66,470 Emergency Loan Accounts Receivable $0 Inventory $15,965 Investments $0 LONG TERM LIABILITIES Bank Note $286,125 FIXED ASSETS (Net of Depr) $89,250 Trucks NET WORTH Owner's Equity Storage Facilities $270,810 $338,819 LIABILITIES+NET TOTAL ASSETS $633,319 WORTH $633,319