Dana-Stallings, Inc. had the following statements for 20X1 and 20X2. Prepare a sources and uses of funds statement, and evaluate your findings.

20X1 $ 53,000 87,000 346,000 432,000 $ 918,000 1,113,000 $2,031,000 20X2 $ 31,000 0 528,000 683,000 $1,242,000 1,398,000 $2,640,000 ASSETS Cash Marketable securities Accounts receivable Inventories Current assets Net fixed assets Total LIABILITIES AND EQUITY Accounts payable Accrued expenses Bank borrowings Current liabilities Common stock Retained earnings Total $ 413,000 226,000 100,000 $ 739,000 100,000 1,192,000 $2,031,000 $ 627,000 314,000 235,000 $1,176,000 100,000 1,364,000 $2,640,000 Note: For 20X2, depreciation was $189,000; interest paid was $21,000; taxes paid amounted to $114,000; and no dividends were paid