Financial statements for Coop Company are shown below: Comparative Balance Sheets, December 31, 2020 $ 1,800 1,750 1,600 1,300 1,900 (1,200) $7,150 Cash Accounts receivable Inventory Land Equipment Accumulated depreciation, equipment Total assets Accounts payable Wages payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity 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 $ 1,200 200 1,400 1,900 2,450 $7,150 2019 $1,150 1,300 1,900 1,420 1,700 (1,170) $ 6,300 $900 250 1,550 1,700 1,900 $ 6,300 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.