Heavy Wood Delivery Co. Accounting records for the year ended December 31, 2019 Required: Prepare the Statement of cash flows for the year ended December 31, 2019 using the direct method. Salary expense Interest revenue Proceeds from issuance of common stock Declaration and payments of cash dividends Collection of interest receivable Payments of salaries Credit sales Loan to another company Proceeds from sale of plant assets including loss of $200 Collection from customers Dividends received on investments in stock Payments to supplies Cash sales Depreciation expense Proceeds from issuance of short term notes payable Payments of long term notes payable interest expense and payments Loan collections Proceeds from sale of investments, $15,700, including $600 gain Amortization expense Purchase of inventory on credit income tax expense and payments Cash payments to acquire plant assets Cost of goods sold Cash balance 2018 Cash balance 2019 $ 75,300 6,400 30,500 3,000 800 63,950 76,800 80,000 4,300 98,600 1,450 19,000 38,000 1,980 15,000 42,100 1,300 43,000 2,500 98,000 7,000 45,000 198,600 33,250 2