23) Prepare the statement of cash flow using the following information Fitzpatrick Company's calendar-year 2016 balance sheets show a December 31, 2015, cash balance of $114,000, and a December 31, 2016, cash balance of $131,600 The income statement shows the following: Net Income, $116,000; Depreciation Expense, $44,000; Amortization Expense, $7,200; Gain on Sale of Plant Assets, $6,000 (Cost = $106,000, Accumulated Depreciation = $32,000). An examination of the company's current assets and current liabili