3. Adler, Inc.'s accountant is trying to calculate ending raw materials inventory: Dec. 31, 2018 Dec. 31, 2019 Raw materials inventory $ 840,000 $ ????? During 2019, no additional materials purchases were made, and all materials used were direct materials. Adler's total manufacturing costs during 2019 (DM+DL+FO) were $1,220,000. DL cost was $600,000, and FO cost was $100,000. Calculate ending raw materials inventory on Dec. 31, 2019. 4. Use the following 2019 financial data: Cash flow from operating activities Cash flow from investing activities Cash flow from financing activities $34,000 ($12,000) (used) ($8,000) (used) a) Calculate the increase or decrease) in cash that occurred during 2019. b) If purchases of property, plant, and equipment during 2019 were $12,000, calculate Free Cash Flow