Account Name	2019	2018
R	Sales	120,000	100,000
CA	Inventory	45,000	35,000
EX	Rent expense	5,500	5,000
	Unearned revenue	15,000	10,000
	Depreciation expense	3,600	2,500
	Accounts receivable	30,000	35,000
	Notes payable (due in 2 years)	50,000	40,000
	Interest expense	2,000	3,000
	Salaries expense	5,400	3,000
	Dividends	30,000	25,000
	Equipment	60,600	47,000
	Common stock	80,000	75,000
	Cost of goods sold	60,000	50,000
	Income tax expense	8,500	6,500
	Accounts payable	75,000	60,000
	Retained earnings	20,000	15,000
	Accumulated depreciation	10,600	7,000
	Cash	115,000	90,000

Create a statement of cash flows based off of this information given.