Cash flow for M&M Foods : calculate the cash flow from assets, cash flow to creditors and cash flow to stockholders for 2020. Use 21% tax rate.

		2019	2020
Sales		$5,831	$6,423
COGS		3670	4109
Interest		291	280
Depreciation		125	122
Cash		250	313
Accounts receivables		1092	1162
Current liabilities		717	1051
Inventory		1495	1521
Long-term debt		2400	1100
Net fixed assets		4006	4123
Dividends		275	352

Step 1. Create balance sheets

Step 2. Create income statement (2020)

Step 3. Apply cash flow identity