firm has the following financial statements and paid a $1,000 dividend during the year. Balance Sheets ASSETS Ending Beginning Income Statement Cash $ 2,000 $ 1,600 Sales $100,000 Accounts receivable 12,000 5,200 COGS 80,000 Inventory 14,000 15,600 Gross Margin $ 20,000 Current Assets $28,000 $22,400 Cash Expenses $ 8,000 Gross Capital assets $27,000 $20,000 Amortization 1,600 Accumulated amortization (16,000) (14,400) EBIT $ 10,400 Net capital assets 11,000 5,600 Interest 800 Total assets $39,000 $28,000 EBT $ 9,600 LIABILITIES Tax 2,600 Accounts payable $ 3,000 $ 2,500 Net Income $ 7,000 Accruals 1,000 1,500 Current Liabilities $ 4,000 $ 4,000 Long term Debt 10,000 5,000 Equity 25,000 19,000 Total liabilities & equity $39,000 $28,000 a. Calculate cash from operating activities showing the current account changes separately. b. Calculate cash from financing activities. c. Calculate cash from investing activities. d. Develop a statement of cash flows including a reconciliation with the cash account.