List the errors you find in the following statement of cash flows. The cash balance at the beginning of the year was $240,000. All other amounts are correct, except the cash balance at the end of the year. Shasta Inc. Statement of Cash Flows For the Year Ended December 31, 2019 1 Cash flows from operating activities: 2 Net income $360,000.00 Adjustments to reconcile net income to net cash flow from operating activities: Depreciation 100,800.00 S Gain on sale of investments 17280.00 Changes in current operating assets and liabilities: T Increase in accounts receivable " Increase in inventories 27,360.00 (36,000.00)