Cash $ 650,000 $ 510,000 $ 140,000 Accounts Receivable 1,260,000 1,090,000 $ 170,000 Inventory 1,538,000 1,370,000 $ 168,000 Property, plant , and equipment 2,680,000 1,763,000 $ 917,000 Accumulated depreciation (850,000) (760,000) $ (90,000) Investment in Fed Co. 475,000 420,000 $ 55,000 Loan Receivable 350,000 450,000 $ (100,000) $ 6,103,000 $ 4,843,000 $ 1,260,000 Accounts Payable $ 1,080,000 $ 910,000 $ 170,000 Income Taxes Payable 90,000 75,000 $ 15,000 Net Deferred Tax Liability 100,000 60,000 $ 40,000 Common stock, $1 par 536,000 400,000 $ 136,000 Paid-in Capital-Common 2,814,000 2,100,000 $ 714,000 Retained Earnings 1,483,000 1,298,000 $ 185,000 $ 6,103,000 $ 4,843,000 $ 1,260,000 Above is the Balance Sheet for B Company for 2020. Additional information follows: 1. On December 31, 2019 B Company purchased 25% of Fed Company's common stock for $420,000. Fed Company reported income of $220,000 for the year ended December 31, 2020 and did not pay dividends. 2. B Company loaned $450,000 to an executive on December 31, 2019. As of 12/31/2020 the executive had paid off part of the loan plus interest. 3. On January 2, B Company sold equipment costing $100,000, with a carrying amount of $31,000 for $20,000 cash. 4. Net Income for B Company in 2020 was $200,000 which included Depreciation Expense of $159,000 Create the Operating, Investing, and Financing section of the cash flow statement for B Company.