Darling Corp.: Balance Sheets

For the Years 20X1 und 20X2

	12/31/X2	12/31/X1
Current Assets:
Cash	8200	15300
Accounts Receivable	11300	2000
Inventory	9800	11200
Prepaid Insurance	1000	1000
Total Current Assets	30300	29500
Long-term Assets:
Fixed Assets	90800	68300
Accumulated Depreciation	31300	26500
Fixed Assets Net	59500	41800
Total Long-term Assets	59500	41800
Total Assets	89800	71300
Current Liabilities:
Accounts Payable	2400	6300
Wages Payable	3200	2500
Interest Payable	1000	600
Taxes Payable	6800	5400
Total Current Liabilities	13400	14800
Long-term Liabilities: Bonds Payable	31000	17000
Total Liabilities	44400	31800
Stockholders' Equity:
Common Stock	30000	30000
Retained Earnings	15400	9500
Total Stockholders' Equity	45400	39500
Total Liabilities and Stockholders' Equity	89800	71300

Capricorn Inc.: Income Statement

For the Year Ended 31.12.20X2

Income Statement: For the Year Ended December 31, 20x2
Sales		189500
Cost of Goods Sold		126400
Gross Profit		63100
Less Operating Expenses:
Wage Expense	12500
Supply Expense
Insurance Expense	2200
Depreciation Expense	4800
Rent Expense	2200	21700
Operating Income		41400
Interest Expense		23000
Income before Taxes		18400
Income Tax Expense		12500
Net Income		5900

Show a well structured cash flow statement (CF op, CF inv, CF fin) including total cash flow for Capricorn Inc., for the year ended December 31, 20X2, assuming the company uses the direct method.