2020 2019 Cash Accounts receivable Allowance for doubtful accounts Inventory Supplies Property, plant, and equipment Accumulated depreciation Total 850,000 750,000 1,860,000 1,700,000 (200,000) (170,000) 850,000 1,210,000 155,000 120,000 8,400,000 8,000,000 (500,000) (400,000) 11,415,000 11,210,000 Short-term notes payable Accounts payable and accrued liabilities Income taxes payable Notes Payable Deferred income tax liability Common stock Additional paid-in capital Retained earnings 400,000 400,000 300,000 350,000 140,000 85,000 900,000 1,100,000 45,000 45,000 1,900,000 1,900,000 3,680,000 3,680,000 4,050,000 3,650,000 11,415,000 11,210,000 Other information: Net income 400,000 Instructions: Prepare a cash flow statement