3) Prepare a statement of cash flows using the following information. Increase in accounts receivable: $600 Increase in inventories: $160 Increase in long term debt: $160 Beginning cash: $6,000 Increase in accounts payable: $120 Increase in other current assets: $300 Dividends: $80 Increase in common stock: $20 Increase in gross fixed assets: $100 Depreciation expense: 3,000 Net income: $1,000