Based on the information provided below, prepare the statement of cash flows for the Gulp-it-Down Coffee Co.

Gulp-it-Down Coffee Co. Comparative Balance Sheet For the Year Ended December 31, 2012
	2012	2011
Assets
Cash	140,000	160,000
Accounts Receivables	400,000	380,000
Inventory	480,000	420,000
Fixed Assets (net of accumulated Depreciation)	1,860,000	1,720,000
Less: Accumulated Depreciation	(1,000,000)	(900,000)
Total	1,880,000	1,780,000
Liabilities & Owner