Balance sheet 2020 800 900 Assets Cash Accounts receivable Inventories Property. plant and equipment, net Total assets 2019 1.400 400 1,000 4.500 7.300 800 3.900 6.400 Liabilities Accounts payable Rent payable Long term debt Total liabilities 600 300 2.100 1200 200 1.600 3,000 3.000 400 2.100 Shareholders' equity Common stock Additional paid in capital Retained earnings Total shareholders equity Total liabilities and shareholders' equity 900 400 2.000 1.900 4.300 7.300 3.400 6.400 Income statement 2020 Revenues Cost of goods sold Selling, general and administrative expenses Before-tax profits Tax expense Net income 10.000 7.000 2.000 1.000 200 800 Additional information a. The firm did not repurchase or retire any debt or equity. b. The firm paida dividend. c. The depreciation expense for the firm is $650. d. The firm sold property, plant and equipment for $1,300. It reported again on disposal of the PPE of $550. It purchased $800 of PPE during the year. Use the information above to create a cash flow statement for the firm