Sault Co. had retained earnings of $400,000 and $50,000 in cash on January 14. It made a net income of $300,000 in the year. Amortization expense was $250,000. Sault Co. issued additional common shares for $500,000 and borrowed $600,000 from the Bank of Ontario. It bought new plant and equipment at a cost of $1,000,000 and sold some unused land for $400,000 Prepare, in short form a Statement of Cash Flows for Sault Co. for the year ended December 31, 2019