14. The Fitzgerald Partnership balance sheets for September 30, 2003, and September 30, 2004, are shown below in summary format: Current assets Fixed assets, net September 30 2004 2003 $ 762,000 $ 812,000 9 86,000 986,000 $1,748,000 $1,798,000 $ 532,000 $ 468,000 180,000 360.000 1,036,000 970,000 $1,748,000 $1,798,000 Current liabilities Long-term debt Partnership capital Construct a cash flow statement in as much detail as you can for the year ended September 30, 2004, assuming the following: no new investment in cash was made by the partners; half of the partnership's net income was paid out to the partners; $10,000 of fixed assets were sold, and $135,000 of new fixed assets were acquired