8. Below are the elements of the Statement of Cash Flow for Rock'um Sock'um Markeing Services, Inc. for the quarter ending December 31, 2020. On the next page prepare a Statement of Cash Flow in good form and calculate the cash at the end of the period. Net Income (loss) 158,900 Depreciation 46,500 (Gain) Loss on sale of PPE 7,500 (Inc)Dec in receivables (59,800) (Inc)Dec in inventory (14,650) (Inc)Dec in prepaid (2,400) Inc(Dec) in accounts payables 44,700 Inc(Dec) accrued liabilities (500) Purchase of equipment (85,000) Purchase of investments (29,000) Sale of Equipment 1,500 Redemption of Bonds (40,000) Dividends paid (40,350) Sale of common stock 45,000