1. Below are the balance sheets of Forest Company. Please prepare cash flow statement for the year 2019 and evaluate your findings. 31.12.2018 31.12.2019 Cash & Marketable securities 80 30 Accounts receivable 320 360 Inventories Gross fixed assets 1200 1360 Accounts payable 30 60 Accruals 110 120 ST bank credit 70 80 LT bonds 510 600 Common stock 260 260 400 540 Net income: 108 Depreciation expense: 100 Dividends: 58