The company shows the following balances for certain current assets and current liabilities accounts at January 1, 2021 and December 31, 2021. Account Inventory Accounts receivable Accounts payable Salaries payable Taxes payable Jan 1 Dec 31 3,500 11,500 9,500 9,600 23,000 22,000 15,000 11,000 12,000 19,000 During the year, the company obtained a net income of $321,000 This net income includes the loss of $18,000 obtained in the sale of a plant asset. This asset was sold for a total price of $40,000, Besides this, the company had recorded during year 2021 a depreciation expense of $44,000. Also, during the year 2021 the company paid dividends for $16,000 to its stockholders and issued 6% preferred stocks for a total amount of $100,000. The preferred stocks dividends have been paid on December 31, 2021. During year 2021, the company repaid a note payable for $29,000. On January 1st, 2021, the balance of the cash account was $172,000 1.- Prepare a statement of cash flow separating cash flows from operating, investing and financing activities 2.- Calculate the balance of the cash account at December 31