The following transactions occurred in the Hubris Corporation during the year ended December 31, 2019. a. Net income b. Depreciation expense c. Increase in wages payable d. Increase in accounts receivable $800 120 20 40 e. Decrease in merchandize inventory 50 f. Amortization of patents 5 g. Payment of non-current borrowings 250 h. Issuance of common shares for cash 500 i. Payment of cash dividends 30 Other information: Cash at December 31, 2019 was $1,200. Required: 1. Prepare a cash flow table. The first two columns are not necessary. Enter amounts above in the "Change" columns. (Hint: the change to cash is the balancing figure in the "Change" columns - $1,175.) 2. Prepare a statement of cash flows.