Assets 2020 2019 Cash $ 55,800 $ 19,000 Accounts Receivable 51,000 46,500 Inventory 81,600 84,000 Buildings - 180,000 Accumulated Depreciation - Buildings - (46,000) Equipment 220,000 150,000 Accumulated Depreciation - Equipment (45,000) (20,000) Investments - 42,000 Total Assets $ 363,400 $ 455,500 Liabilities and Stockholders' Equity Accounts Payable $ 76,000 $ 74,000 Notes Payable, Short term 10,000 6,000 Long-term Notes Payable 50,000 260,000 Common Stock 68,000 50,000 Retained Earnings 159,400 65,500 Total Liabilities and Stockholders' Equity $ 363,400 $ 455,500 Above is the balance sheet for A Company. Additional data for 2020 are as follows: 1. Equipment with a cost of $20,000 was 60% depreciated at time of disposal and sold for $2,000 cash. 2. Cash was paid for any acquisition of Equipment. 3. The Building was sold for $245,000 cash. 4. Cash dividends paid were $12,000. 5. Available for Sale investments were sold for $2,800 below their book value. Create the Operating, Investing, and Financing section of the cash flow statement for A Company.