Balance Sheet Analysis: Calculate the $ change from 20Y8 to 20Y9 for M4 Engineering. Indicate if the change will be placed in the operating, investing or financing section of the statement of cash flows and will the change be presented as an inflow or outflow Cash Dec. 31, 20Y9 $100,720 Dec. 31, 20Y8 Change Ops/ Inv/Fin Inflow/Outflow $80,940 Accounts Receivable (net) 28,690 32,190 Inventory 48,520 35,820 Supplies 2,750 2,000 Land 150,000 100,000 Accounts Payable 5,800 6,900 Cash Dividends Payable 18,600 18,020 Unearned Fees 8,600 7,300 Operating Activities Complete the operating activities section of the Statement of Cash Flow. Clearly indicate the change in the accounts and the amounts of inflows and outflows. All lines many not be needed. Net income for the year was $25,000. Depreciation expense was $18,000. Cash flows from operating activities: Statement of Cash Flows. Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: