P 14-4 The following transactions occurred in the Hubris Corporation during the year ended December 31, 2019. a. Net income b. Depreciation expense C. Increase in wages payable d. Increase in accounts receivable e. Decrease in merchandize inventory f. Amortization of patents g. Payment of non-current borrowings h. Issuance of common shares for cash i. Payment of cash dividends $800 120 20 40 50 5 250 500 30 Other information: Cash at December 31, 2019 was $1,200. Required: 1. Prepare a cash flow table. The first two columns are not necessary. Enter amounts above in the Change columns. (Hint: the change to cash is the balancing figure in the Change columns $1,175.) 2. Prepare a statement of cash flows