Financial statements for Coop Company are shown below: Comparative Balance Sheets, December 31, 2020 2019 Cash $1,800 $1,150 Accounts receivable 1,750 1,300 Inventory 1,600 1,900 Land 1,300 1,420 Equipment 1,900 1,700 Accumulated depreciation, equipment (1,200) (1,170) Total assets $7,150 $6,300 Accounts payable $1,200 $900 Wages payable 200 250 Bonds payable 1,400 1,550 Common stock 1,900 1,700 Retained earnings 2,450 1,900 Total liabilities and stockholders' equity $7,150 $6,300 Income Statement For the year ended December 31, 2020 Sales revenue Cost of goods sold Gross profit Wage expense Depreciation expense Other expenses Net income $6,900 4,700 2,200 650 30 710 $810 Cash dividends declared and paid were $260. Please prepare a statement of cash flows (SCF) from the information above, including the t-account analysis of the relevant accounts.