4. Fill in for the Statement of Cash Flows for 2009 by using the following Balance sheet & Income statement.

Balance sheet	2009	2008		Income Statement	2009	2008
Cash and Equivalents,$	2000	5700		Sales	60000	62000
Accounts Receivable,$	2000	1200		Cost of Goods Sold	45000	40000
Inventory,$	6000	5200		Gross Profit	15000	22000
Total Current Assets	10000	12100		Selling and G&A Expenses	3000	4000
Plant & Equipment	5000	4900		Fixed Expenses	1000	1000
Net Fixed Assets	5000	4900		EBIT	11000	17000
Total Assets	15000	17000		Interest Expense
Liabilities and Owner's Equity				Earnings Before Taxes	11000	17000
Short-term Notes Payable	5200	5600		Net Income	9350	14450
Other Current Liabilities	1000	1300
Total Current Liabilities	6200	6900		Notes
Total Liabilities	6200	6900		Tax Rate	0.15	0.15
Common Stock	8800	10100
Total Liabilities and Owner's Equity	15000	17000

Statement of Cash Flows
For the Year Ended Dec. 31, 2009
Change in Accounts Receivable, $
Change in Inventories, $
Change in Other Current Liabilities, $
Change in Plant & Equipment, $
Change in Short-Term Notes Payable, $