19. Accounting Value vs. Cash Flow. Suppose you paid a cash dividend of $370,000 in [Problem 18]. Is this possible? If there were no new investments in net non-current assets or net working capital during the year, and no new shares were issued during the year, what would be the non-current liabilities?

22. Cash Flow Identities. The financial statements for the last two years are as follows. Write the cash flow identity. Explain what each number means.