20-3 Determining amounts reported on statement of cash flows (LO 20-1, LO 20-2, LO 20-4) The following are selected balance sheet accounts of Zach Corporation at December 31, 20X1 and 20X0, as well as the increases or decreases in each account from 20X0 to 20X1. Also presented is selected income statement information for the year ended December 31, 20X1, as well as additional information. Selected Balance Sheet Accounts 20X1 20X0 Increase (Decrease) Assets Accounts receivable $ 34,000 $ 24,000 $ 10,000 Property, plant, and equipment 277,000 247,000 30,000 Accumulated depreciation (178,000 ) (167,000 ) 11,000 Liabilities and stockholders equity Bonds payable