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 31.12.2012 80 30 Cash & Marketable securities Accounts receivable Inventories Gross fixed assets Accounts payable Accruals ST bank credit LT bonds Common stock 320 400 1200 30 110 70 510 260 360 540 1360 60 120 80 600 260 Net income: 108 Depreciation expense: 100 Dividends: 58