Please find enclosed the balance sheet for 2015 and 2016 for Company ABC. In 2016, the company paid $5,000 in preferred share dividends and offered no common share dividends. Additionally, it achieved an operating profit equal to $5,100 in 2016. Prepare the cash flow statement for the company for 2016.

As of December 31

2015

2016

Assets

Cash

5,534

9,037

Marketable Securities

952

1,801

Accounts Receivable, Gross

14,956

16,110

Less: Allowance for Bad Debts

211

167

Accounts Receivable, Net

14,745

15,943

Inventory

10,733

11,574

Prepaid Expenses

3,234

2,357

Property, Plant, and Equipment, Gross

57,340

60,374

Less: Accumulated Amortization

29,080

32,478

Property, Plant, and Equipment, Net

28,260

27,896

Land

1,010

1,007

Long-Term Assets

2,503

4,743

Total Assets

66,971

74,358

Liabilities

Accounts Payable

3,253

2,450

Notes Payable

-

-

Accrued Expenses

6,821

7,330

Long-Term Debt

2,389

2,112

Shareholders' Equity

Common Shares

8,549

10,879

Preferred Shares

5,000

5,000

Retained Earnings

40,959

46,587

Total Liabilities and Equity

66,971

74,358

1a. Calculate the change in cash flow in 2016.

b. What is the cash balance at the end of 2016?