Create a statement of cash flows for the year 2019

	2019	2018
Sales	11,000	10,000
COGS	9,322	8,448
Gross Profit	1,678	1,552
Depreciation and amortization	380	360
Selling & Admin. Expense	290	280
Earnings before interest and taxes	1,008	912
Interest expense	120	100
Earnings Before taxes	888	812
Taxes	222	203
Net income	666	609
Note:
Tax rate	25%

	2019	2018
Assets
Cash	550	500
Short-term Investments	110	100
Accounts Receivable	2,750	2,500
Inventories	1,650	1,500
Total current assets	5,060	4,600
Gross plant and equipment	4,813	4,375
Accumulated Depreciation	963	875
Net Plant and equipment	3,850	3,500
Total Assets	8,910	8,100
Liabilities & Owner's Equity
Accounts Payable	1,100	1,000
Accruals	550	500
Notes Payable	384	200
Total current Liabilities	2,034	1,700
Long-term debt	1,100	1,000
Total liabilities	3,134	2,700
Common Stock	4,312	4,400
Retained Earnings	1,464	1,000
Total common equity	5,776	5,400
Total liabilities and equity	8,910	8,100