Prepare Cash Flow Statement ( round off up dollar)

	20X2	20X1
Cash	$9,426	$32,991
Accounts Receivable	$58,913	$76,586
Prepaid Insurance	$11,783	$16,496

Cash	$9,426	$32,991
Accounts Receivable	$58,913	$76,586
Prepaid Insurance	$11,783	$16,496
Inventory	$87,191	$80,121
Fixed Assets	$744,654	$636,255
Accumulated Depreciation	$-106,043	$-70,695

	2023	2022
Cash	$9,426	$32,991
Accounts Receivable	$58,913	$76,586
Prepaid Insurance	$11,783	$16,496
Inventory	$87,191	$80,121
Fixed Assets	$744,654	$636,255
Accumulated Depreciation	$-106,043	$-70,695
Total Assets	$805,923	$771,754

Total Assets	$805,923	$771,754
Accounts Payable	$42,417	$37,704
Wages Payable	$9,426	$16,496
Debentures	$407,675	$377,040
Equity Shares	$207,372	$197,946

Total Assets	$805,923	$771,754
Accounts Payable	$42,417	$37,704
Wages Payable	$9,426	$16,496
Debentures	$407,675	$377,040
Equity Shares	$207,372	$197,946
Retained Earnings	$139,034	$142,568
Total Liabilities & Equity	$805,923	$771,754

	2023
Sales	$471,300
Cost of Goods Sold	$-289,850
Depreciation	$-35,348
Insurance Expense	$-25,922
Wages	$-117,825
Net Profit	$2,357
During the financial year 20X2 company Jack and son inc declared and paid dividend of $5891.25. . The accounts payable was used only for inventory. No debt was retired during 2023.