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 12500 23700 42500 34500 76000 63000 23700 22700 67000 72000 During, the year, the company obtained a net income of $127,000 This net income includes the gain of $12,000 obtained in the sale of a plant asset for a total price of $123,000, and a depreciation expense of $123,000. Besides, during the year 2021 the company paid dividends for $50,000 to its stockholders and issued common stocks for a total amount of $40,000 During year 2021, the company repaid a note payable for $54,000. On January.", 2021, the balance of the cash account was $347,000 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