The financial statements of EarthCare Landscaping include the following items: 2020 2019 Balance Sheet Cash $87000 $71000 Short-term investments 26000 12000 Net receivables 65000 70000 Inventory 112000 88000 Prepaid expenses 1200 1500 Total current assets $291200 $242500 Total current liabilities 45000 52000 Income Statement Net sales $614000 $593000 Cost of goods sold $455000 $361000 Net income $48000 $30000 Cash Flow Statement: Net cash provided by $71000 $61000 operations