A motel has the following balance sheets at the end of each of its most recent two years. Assets Balance Sheet Dec. 31, 2018 Dec. 31, 2019 Cash 55,800 ? Accounts Receivable Inventory Land 47,200 50,600 6,100 15,500 80,000 160,000 Building 120,600 180,600 Accumulated Depreciation - Building (50,000) (70,000) Total Assets 259,700 337,000 Liabilities and Shareholder's Equity Accounts Payable 36,700 12,800 Bank Loan Payable 0 7,500 Long term mortgage on building 0 50,000 Common Stock 82,000 62,000 Retained Earnings 141,000 204,700 Total Liabilities and Shareholder's Equity 259,700 337,000 The company's income statement for the year shows: Sales Revenue Operating Expenses Net Income 1459641 85% of Sales ? Dividends declared an paid were $154,000 for 2019. Required: Complete a statement of cash flows for 2019.