1. You have the following information about a restaurant for the year ending Dec 31, 2019 Net income for the year. $7,000. Annual depreciation of $1000 was included as an expense to arrive at net income New equipment costing $4000 was purchased. Dividends of $6000 were paid New shares (100 at $10 each) were issued The long-term loan was increased by $2000. Balance sheets for the years 2018 and 2019 are as follows: 12/31/18 12/31/19 ASSETS Cash $ 14,800 $ 15,600 Accounts Receivable 8,300 7,700 Food & Beverage Inventories 7.900 9,700 Furniture & Equipment 15,500 19,500 Accumulated Depreciation (3,500) (4,500) Total $ 43,000 $ 48,000 LIABILITIES & STOCKHOLDER'S EQUITY Accounts Payable $ 5,600 $ 7,800 Income Tax Payable 1,400 200 Long-term Loan 25,800 27,800 Common Stock 4,200 5,200 Retained Earnings 6.000 7.000 Total $ 43,000 $ 48,000 a. What is the change in working capital? b. Prepare the restaurant's Statement of Changes in Working Capital AND Statement of Sources and Uses of working capital for the year ending December 31, 2019