The ending balances and the changes in balances of accounts of Team A company are listed below. Decrease in unearned revenue 700 Net income 120700 Depreciation expense 4700 Increase in notes receivable 1600 Sales of land 123400 Issuing premium stock 47900 Gain on sale of plant assets 3100 Receiving a dividend payment 17300 Decrease in salary payable 1400 Increase in prepaid expenses 700 Paying off a long term debt 74100 Decrease in accounts receivable 4600 Purchase of plant assets 345800 7 Requirements: 1. Using the stated amounts create a Cash flow statement for December 31, 2020. Make sure that you differentiate between three sections of cash flow statement 2. Comment on what does this statement show us. What does its final result mean? HD