Create a statement of cash flows.

Company Three Company Balance Sheets For the Fiscal Years Ending December 31, Cash Accounts receivable Inventories 100 200 100 260 Current assets Gross fixed assets Less accumulated depreciation Net fixed assets 600 1,800 (600) 800 2,100 (700) 400 2,200 Total assets 1,800 Notes payable Accounts payable Accruals 100 200 150 220 Current liabilities Long-term debt Common stock Additional paid in capital Retained earnings Total liabilites and equity 320 500 300 400 400 600 400 410 1,800 2,200 Company Three Company Income Statement For the Fiscal Year January 1 through December 31, Sales Cost of goods sold Gross profit Operating expenses (including depreciation) Operating profit Interest expense Earnings before taxes 7,500 6,000 1,500 1.100 400 70 330 Taxes Net income 130