December 31 SIA Noname, Comparative Balance Sheets, EUR January 1 Assets: Fixed Assets, Net 120,000 Accounts Receivable 80,000 110,000 80,000 10,000 Other Receivables 10,000 80,000 Inventory Cash 85,000 10,000 5.000 295,000 2,000 Total Assets 295,000 Liabilities and Shareholders' Equity: Common Stock 2,000 Retained Earnings 60,000 Bank Loans Payable 100,000 Accounts Payable 120,000 Other Payables 13,000 Total Liabilities and SE 295,000 60,000 90,000 130,000 13,000 295,000 Prepare a statement of cash flows for SIA Noname for the year