Preparing the Statement of Cash Flows Below are the balance sheet and income statement for ABC Company. Assets Current Assets: Cash and cash equivalents Accounts Receivable, net Dec. 31, 2018 210,800 22,930 Dec. 31, 2017 A 240,900 23,180 Inventory $ 4,106 3,956 al Total Current Assets $ 237,836 $ 268,036 Property & Equipment, gross $ 95,960 $ 90,403 Less Accumulated $ (58,579) $ (49,099) Depreciation Net Property & Equipment $ 37,381 $ 41,304 Total Assets 275.217 $ 309.340 ut Liabilities and Equity