8- Prepare the Cash Flow Statement (20points) Change Cash Accounts receivable Inventory Supplies Land and Building Fumiture and Fixtures Accumulated Depreciation Accounts payable Unearned Revenue Interest Payable Bonds Payable Common stock Retained Earnings December 31 2020 2019 90,000 65,000 25,000 36,000 53,000 46,000 45,000 58,000 305,000 161,000 310,000 300,000 95,000 75,000 48,000 45,000 29,000 35,000 16,000 20,000 160,000 100,000 200,000 171,000 280,000 220,000 + Revenue Cost of Goods Sola Selling Expenses Administrative Expenses Depreciation Expense Tax Expense Net income 550,000 (420,000) (12,000) (10,000) (20,000) (25,000) 63,000 Dividends Paid 3,000 Check Timine Retained Earnings 280,000 220,000 Revenue Cost of Goods Sold Selling Expenses Administrative Expenses Depreciation Expense Tax Expense Net income 550,000 (420,000) (12,000) (10,000) (20,000) (25,000) 63,000 Dividends Paid 3,000 Check Figures: Cash Flow from Operating Activities Cash Flow from Investing Activities Cash Flow from Financing Activities 93,000 (154,000) 86,000 117 Cash Flow Statement Cash Flow From Operating Activities Net Cash from Operating Activities Cash Flow From Investing Activities Net Cash from Investing Activities Cash Flow from Financing Activities Net Cash From Financing Activities Net Increase in Cash Cash Balance, December 31, 2020 Cash Balance, December 31, 2019