prepare a summary analysis for two years

($) (in thousands) 2020 2019 Operating Activities Net income 80,000 120,000 Adjustment for non-cash items Depreciation and amortization 7,000 8,000 Changes in Receivables (6,000) 9,000 Inventories 40,000 50,000 Accounts payable (50,000) (8,000) Net cash povided (used) by operating activities 71,000 179,000 Investing Activities Cash proceeds from sales of property, plant and equipment 30,000 10,000 Purchase of property, plant and equipment (70,000) (30,000) Net cash povided (used) by investing activities (40,000) (20,000) Financing Activities Increase (decrease) in long-term debt 80,000 (40,000) Repayment of notes (30,000) (10,000) Common shares issued 7,000 80,000 Net cash povided (used) by financing activities 57,000 30,000 Net (decrease) increase in Cash and cash equivalents 88,000 189,000 ($) (in thousands) 2020 % 2019 % Inflows Net Income 80,000 120,000 Total inflows Outflows Total outflows