[Statement of Cash Flows and Cash Burn or Build] Salsa Technology Corporation increased its sales from $375,000 in 2012 to $450,000 in 2013 as shown in the firm's income statements presented below. LeAnn Sands, chief executive officer and founder of the firm, expressed concern that the cash account and the firm's marketable securities declined substantially between 2012 and 2013. Salsa's complete balance sheets are also shown. Ms. Sands is seeking your assistance in the preparation of a statement of cash flows for Salsa Technology. Prepare a statement of cash flows for 2013 for Salsa Technology Corporation. Provide a brief description of what happened in terms of cash flows (both inflows and outflows) for Salsa between 2012 and 2013. [Statement of Cash Flows and Cash Burn or Build] Salsa Technology Corporation increased its sales from $375,000 in 2012 to $450,000 in 2013 as shown in the firm's income statements presented below. LeAnn Sands, chief executive officer and founder of the firm, expressed concern that the cash account and the firm's marketable securities declined substantially between 2012 and 2013. Salsa's complete balance sheets are also shown. Ms. Sands is seeking your assistance in the preparation of a statement of cash flows for Salsa Technology. Prepare a statement of cash flows for 2013 for Salsa Technology Corporation. Provide a brief description of what happened in terms of cash flows (both inflows and outflows) for Salsa between 2012 and 2013