Following are the statements of financial position, comprehensive income and supplementary information for SB Ltd. (SB) for the years ended December 31, 2018 and 2019: SB Ltd. Statement of financial position As at December 31 2019 2018 Assets Cash $ 4,400 $ 6,000 Accounts receivable (net) 9,400 10,600 Inventory 6,040 4,000 Prepaid insurance 520 960 FVOCI-elect investments 1,200 800 Property, plant and equipment 32,400 32,000 Accumulated depreciation (6,400) (8,000) Land 32,440 16,040 Total assets $80,000 $62,400 Liabilities and shareholders' equity Liabilities: Accounts payable $ 4,360 $ 4,000 Wages payable 365 740 Dividends payable 560 Long-term notes payable 10,400 8,000 Total liabilities $15,685 $12,740 Shareholders' equity: Common shares $54,400 $40,000 Retained earnings 10,000 9,600 AOCI FVOCI-elect investments (85) 60 Total shareholders' equity $64,315 $49,660 Total liabilities and shareholders' equity $80,000 $62,400 SB Ltd. Statement of comprehensive income For the year ended December 31, 2019 Sales revenue $26,000 Cost of goods sold 14,200 Depreciation expense 1,600 Wages and salaries expense 3,800 Operating expense 2,600 Interest expense 330 Loss on sale of property, plant and equipment 120 Income tax expense 1,100 Net income 2,250 Other comprehensive income: Loss on FVOCI-elect investments 75 Total comprehensive income $ 2,175 Supplementary information: Equipment costing $5,000 was acquired by issuing an interest-bearing long-term note for the full amount. Equipment that originally cost $4,900 was sold during 2019. One FVOCI-elect investment was sold for $325 during 2019. The original cost was $265, and the carrying value was $300 at the end of 2018. SB's policy is to transfer the net balance of AOCI to retained earnings upon derecognition of this investment. Several FVOCI-elect investments were purchased during 2019. Required: Prepar statement of cash flows for the year ended December 31, 2019, using the direct method. (Remember to analyze the FVOCI-elect investment and AOCI accounts.)