2019 2020 Cash $1,400 $1,300 Accounts receivable $6,200 $5,100 Inventory $14,000 $18,500 Prepaid insurance $1,300 $1,900 Equipment $22,000 $22,000 Accum. depreciation ($5,600) ($6,600) Land $5,600 $6,800 $44,900 $49,000 2019 2020 Accounts payable $1,900 $2,300 Utilities payable $500 $900 Salaries payable $1,800 $1,600 Notes payable $14,000 $15,500 Interest payable $400 $500 Common stock $16,000 $16,000 Retained earnings $10,300 $12,200 $44,900 $49,000 How much were financing cash flows during 2020 if net income was $44,000? ($40,600) $1,500 ($40,500) ($42,100) None of the above