Statement of Cash Flows (Direct Method) The Dairy Company's income statement and comparative balance sheets as of December 31 of the current and previous year follow: \begin{tabular}{|c|c|c|} \hline \begin{tabular}{l} DAIRY COMPANY \\ Balance Sheets \end{tabular} & \begin{tabular}{c} Dec. 31 , \\ Current \\ Year \end{tabular} & \begin{tabular}{c} Dec. 31, \\ Previous \\ Year \end{tabular} \\ \hline \multicolumn{3}{|l|}{ Assets } \\ \hline Cash & $35,100 & $23,400 \\ \hline Accounts Receivable & 68,900 & 62,400 \\ \hline Inventory & 133,900 & 141,700 \\ \hline Prepaid Expenses & 15,600 & 13,000 \\ \hline Plant Assets & 468,000 & 436,800 \\ \hline Accumulated Depreciation & (113,100) & (109,200) \\ \hline Goodwill & 55,900 & 65,000 \\ \hline Total Assets & $664,300 & $633,100 \\ \hline \multicolumn{3}{|l|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts Payable & $41,600 & $33,800 \\ \hline Interest Payable & 5,200 & 9,100 \\ \hline Income Tax Payable & 7,800 & 10,400 \\ \hline Bonds Payable & 78,000 & 156,000 \\ \hline Common Stock & 327,600 & 296,400 \\ \hline Retained Earnings & 204,100 & 127,400 \\ \hline Total Liabilities and Stockholders' Equity & $664,300 & $633,100 \\ \hline \end{tabular} Requived: a. Corrpute the change in cash that occuried in the currentyear. a. Change in Covid durag she currenty 1 b. Use a negative sign with cash outflow answers