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Question-2: Statement of cash flows preparation. Selected financial statement information and additional data for Broken Hill Co. is presented below. Prepare a statement of cash flows for the year ending December 31, 2019 December 31 2018 2019 Land 58,800 21,000 Equipment 504,000 789,600 Inventory 168,000 201,600 Accounts receivable (net). 84,000 151,200 Cash ........... 42.000 63.000 TOTAL 856,800 1.226.400 Share capital-ordinary Retained earnings.... Notes payable - Long-term. Notes payable - Short-term Accounts payable ......... Accumulated depreciation TOTAL ..... 420,000 67,200 168,000 67,200 50,400 84,000 856.800 487,200 205,800 302,400 29,400 86,000 115,600 1.226.400 Additional data for 2019: 1. Net income was 235,200. 2. Depreciation was 31,600. 3. Land was sold at its original cost. 4. Dividends of 96,600 were paid. 5. Equipment was purchased for 84,000 cash. 6. A long-term note for 201,600 was used to pay for an equipment purchase. 7. Share capital-ordinary was issued to pay a 67,200 long-term note payable