Make a cash flow statement

1150 1,800 120 160 Company Two Company Balance Sheets For the Fiscal Years Ending December 31, 2000 1999 Cash 100 110 Accounts receivable 200 280 Inventories 300 260 Current assets 600 650 Net fixed assets 920 Total assets 1.520 Notes payable 100 Accounts payable 200 Accruals 20 30 Current liabilities 320 310 Long-term debt 400 380 Common stock 200 250 Additional paid in capital 200 400 Retained earnings 400 460 Total liabilites and equity 1,520 1,800 Company Two Company Income Statement For the Fiscal Year January 1 through December 31, 2000 Sales 7,800 Cost of goods sold 6.000 Gross profit 1.800 Operating expenses 1,000 Depreciation 160 Operating profit 640 Interest expense 80 Earnings before taxes 560 Taxes 300 Net income 260 Dividends paid 200 Addition to retained earnings 60