Harry P. Inc. Partial Balance Sheet December 31 2019 2018 Partial Assets: Cash Accounts receivable Inventory Land Plant assets Accumulated depreciation - plant 192,200 113,100 302,900 84,500 507,000 152,100 146,900 76,700 235,300 133,900 560,000 111,800 - Partial Liabilities and Equity: Accounts payable Notes payable Common shares 38,100 516,000 162,500 66,300 416,000 162,500 Additional information: i. Net income for the 2019 fiscal year was $24,700. Depreciation expense was $55,900. ii. During 2019, land was purchased for cash of $62,400 for expansion purposes. Six months later, another section of land with a carrying value of $111,800 was sold for $150,000 cash. iii. During 2019, cash dividend was paid $89,900 iv. At year-end, plant assets originally costing $53,000 were sold for $27,300, since they were no longer contribting to profits. At the date of the sale, the accumulated depreciation for the asset sold was $15,600. Required: Prepare a cash flow statement for Harry P. Inc for 2019 Year End