Exercise 2. Statements of Financial Position (partial) Assets Land Inventory Accounts receivable Notes payable (1yrs) Total 2022 2021 100,000 42,000 2,000 5,500 12,000 20,000 6,000 4,000 120,000 71,500 Please fill the table as per the information above Assets Land Inventory Accounts receivable Accounts payable Calculation Difference Amount Increase or Effect on CF? Decrease? Cash inflow or outflow