Green Gardens Company had the following information for the year ending December 31, 2019. Balance Sheet Account 1-1-2019 12-31-2019 Change Assets Cash $165.000 $70,000 Accounts Receivable 20,000 8,000 Merchandise Inventory 20,000 22,000 PPE 150,000 210,000 Less: Accumulated Depreciation 45.000) (60.000) Net PPE $ 105,000 $150,000 Total Assets $210.000 $250.000 Liabilities and Stockholders' Equity Current Liabilities Accounts Payable $ 17.000 $ 8.000 Wages Payable 3.000 2.000 Total Current Liabilities $ 20.000 $ 10,000 Noncurrent Liabilities Note Payable $175.000 $185.000 Total Noncurrent Liabilities $. 75.000 $ 35.000 Stockholders' Equity Common Stock $ 30,000 $31.000 Additional Paid-in Capital 40,000 44,000 Retained Earnings 45.000 80.000 Total Stockholders' Equity $115.000 S155.000 Total Liabilities and Stockholders' Equity $210.000 $250.000 Income Statement for Year Ending 12-31-2019 Account Sales Revenue $190,000 Cost of Goods Sold Expense 90.000 Other Expenses 60.000 Net Income S 40.000 Additional Information: 1. Sales revenue is all on credit (all credit sales). 2. Accounts payable relate to inventory purchases. 3. Purchased equipment for cash, $ 229 4. Borrowed an additional amount of $ ??? on the note payable. 5. Issued new shares of stock for $5,000. 6. Declared and paid cash dividends of $5,000. 7. Other Expenses included: depreciation $15,000; interest, $3,000; wages $17,000, taxes $25,000. Adjustments (Additions and Sabtractions) to Reconcile Net Income to Cash Flowa from Operating activities Decrease NA NA NA Types of Adjustments Increase Adjustments for Income Statement Items Non-Cash Items Depreciation and Amortization Add Gain on Sale of PPE or Investment Subtract Logs on Sale of PPF or Investment Add Adjustments for Balance Sheet Items Current Operating Accounts Receivable Subtract Inventory Subtract Prepaid Expenses Subtract Balance Sheet Current Liabilities Current Liabilities-Operating Accounts Payable Add Accrued Expenses Ada Salaries or Wages Payable Add Income Tax Payable Add Add Add Add Subtract Subtract Subtract Subtract Prepare the Statement of Cash Flows. Green Gardens Company Statement of Cash Flows For Year Ending 12-31-2019 Amounts Operating Activities Net Income Adjustments (list): Net Cash Flows from Operating Activities Investing Activities Net Cash Flows from Investing Activities Financing Activities Net Cash Flows from Finsucing Activities Increase or Decrease in Cash and Cash Equivalenta Cash and Casb Equivalent. Beginning Cail and Cash Equivalents Ending