Prepare a Statement of Cash Flow for ABC Company for the year ended December 31, 2018

ABC Company $14,600 Sales Expenses Depreciation Expense Gain on sale of equipment Income Taxes Net Income (13,290) (210) 100 Selected Balance Sheet Information a) ABC's cash balance at December 31, 2017 and 2018 was $50 and $1,610, respectfully. b) The changes in the current asset and current liability accounts from December 31,2017 to December 31,2018 were as follows: Accounts Receivables Inventories Prepayments Accounts Payable Other Current Liabilities $780 Decrease 80 Decrease 100 Decrease 90 Increase 240 Decrease c) The company bought equipment during 2018 for $750 and sold equipment for $600 with a net book value of $500 d) The company sold 400 shares of common stock with a par value of $1 for $500