1)-2,360 2) -1,960 3) -1,760 4) -2,760 5) -2,960 statement of cash flows? report as Cash flow from Financing Activities Account 2020 2021 Accounts payable 34,400 33,200 Accounts receivable 35,800 30,960 Accruals 20,840 22,840 Additional paid in capital 36,000 38,800 Cash 50,400 46,840 Common Stock 8,000 10,000 COGS 151,640 165,920 Depreciation expense 10,000 17,600 20,000 24,000 Interest expense Inventories 20,780 21,560 Long-term debt 30,240 ? Net fixed assets 209,700 247,680 Notes payable 17,600 15,600 Operating expenses (excl. depr.) 93,960 102,960 Retained earnings 169,600 192,800 Sales 322,000 359,200 Taxes 13,200 16,400