CASH FLOW STATEMENT The accounting record of Modern Equipment showed the following balances at the end of year 2019 and 2018: Debit Balances 2019 2018 Credit Balances 2019 2018 Cash Rs.67,200 Rs.28,000 Allowance for depreciation Rs.49,000 35,000 Accounts Receivable 133,000 84,000 Accounts Payable 9,800 25,200 Merchandise Inventory 70,000 42,000 Long Term Bonds payable 147,000 106,400 Machinery 112,000 84,000 Shares Capital 210,000 168,000 Land 110,600 124,600 Premium on Sharos 21,000 7,000 Patents 28,000 35,000 Retained Earnings 84,000 56,000 520,800 397,600 520,800 397,600 During the year 2019 the Company declared a cash dividend of Rs.21,000 and stock dividend of Rs.28,000, Prepare cash flow statement for the year ended Dec. 31" 2019 QUIRED