3. (5 points) Complete the statement of cash flows for Ceres Gardening Company for years 2003-2006. Note: numbers in prophesies indicate negative values. Cash Flows For Years Ending December 31 2003 2004 2005 2006E Net Income 1,293 1,279 1,488 1,534 Depreciation & Amortization 412 455 557 669 Change in Accounts Receivable (920) (2,416) (3,465) (4,185) Change in Inventories 294 (406) (90) (556) Change in Accounts Payable 939 1,926 1,761 2,765 Operating Cash Flow 838 226 Investment in PP&E T (835) (734) (1,215) Investment in Other Assets Investment in Land (1,300) (1,103) Investing Cash Flow (2,135) (1,215) (1,398) Debt Issuance 1,494 1,850 2,128 2,006 Retirement of Debt (315) (352) (525) (730) Dividends (226) (224) (298) (307) Financing Cash Flow 969 Change in Cash 837 276 (203)