Complete a statement of cash flows for the year ended December 31 2019.

Account Title	December 31,
	2019		2018
	Debit	Credit	Debit	Credit
Accounts Payable		35,500		31,300
Accounts Receivable	58,800		62,000
Accumulated Depreciation, Equipment		64,400		48,300
Allowance for Doubtful Accounts		2,100		2,000
Cash and Cash Equivalents	17,900		14,000
Common Stock, no-par		88,200		64,000
Cost of Goods Sold	185,100		175,845
Depreciation Expense	16,100		15,295
Dividends	62,200		62,200
Equipment	126,500		97,600
Income Tax Expense	29,300		27,835
Insurance Expense	24,600		23,370
Inventories	37,700		52,200
Land	69,100		22,100
Notes Payable		52,000		38,000
Other Operating Expense	50,100		47,595
Prepaid Insurance	1,700		3,900
Retained Earnings		23,000		35,095
Salary Expense	76,900		76,055
Salary Payable		30,000		21,100
Sales Revenue		438,000		416,100
Unearned Revenue		22,800		24,100
Totals	756,000	756,000	679,995	679,995