ABC Manufacturing Company Statement of Cash Flow Year Ended December 31, 2020 2020 Operating Activities Net Income $48,000 Adjustments for non-cash items $36,000 Net Cash Operating Activities $84,000 Investing Activities Purchase of investments $(9,000) Purchase of Property, Plant & Equipment ($157,000) Net Cash Investing Activities ($166,000) Investing Activities Borrowed with long-term debt $100,000 Payments on long-term debt ($9,000) Payment of dividends ($12,000) Net Cash Financing Activities $79,000 Increase (Decrease) in Cash ($3,000) Cash Balance at the beginning of the year $32,000 Cash Balance at the end of the year $29,000 Required: You have been approached by Investment Professionals Inc. to look at ABC Manufacturing Companys financials. Based on the statement of cash flow presented above, discuss the relative strengths or weaknesses of ABCs Manufacturing Company. Should Investment Professionals Inc. invest in this company? (Note: provide at least 4 strengths or weaknesses and explain why each item is a strength or weakness. You can list all strengths or all weaknesses, or a mix of both