Complete the sources and Uses classification and the Statement of Cash Flows for Napa, Inc. Construct the Statement of Cash Flows on the next page of this exam. The firm's Net Income in 2020 was S90M 2020 Source Use 2020 $22 66 2019 $31 82 139 Assets Cab Marketable Securities Accounts Receivable lavestones Total Current Assets Gross Fixed Assets Les Accumalated Depreciation Net Fixed Awets 104 145 $362 35 46 191 15 $118 $195 63 5132 180 52 $128 $490 Total Assets $126 190 Account Payable Notes Payable Accruals Total Current Liabilities L-T Debt Total Liabilities 5136 200 29 $365 25 341 36 5401 -40 $381 S60 Common Stock Retained Farms Total Stockholdem Equity Total Debt & Stockholders Equity 560 59 5149 $550 5109 $100 Total Assets $550 $490 10 $126 190 Accounts Payable Notes Payable Accruals Total Current Liabilities L-T Debt Total Liabilities $136 200 29 $365 4 25 341 36 40 $401 $381 $60 49 Common Stock Retained Earnings Total Stockholders Equity Total Debt & Stockholders' Equity $60 89 $149 $550 $109 $490 Totals Cash Flows from Operating Activities Change in Accounts Receivable (45) Change in Inventories (46) Change in Accounts Payable 10 Change in Accruals 4 Change in Depreciation Net Income for 2019 Total CFs from Operating Activities Cash Flows from Investing Activities Change in Fixed Assets ($15) Total CFs from Investing Activities (SIS) Cash Flows from Financing Activities Change in Notes Payable 10 Change in L-T Liabilities Change in Common Stock 0 Dividends Paid Total CFs from Financing Activities