The Net profit of company ABC is $250,000 at the end of December31, 2018. In addition, you have the following information during the year. a) Beginning Cash Balance was $50,000 for the year b) Depreciation expense of $80,000 is included in the SG & A expenses. c) Capital Expenditure is $150,000 During the year d) Long-term Bank Loan of $100,000, e) Repayment of loan of $20000 during the year f) Extracts from the Balance sheet of Both companies shows: Increase in A/R $80,000 Decrease in Inventory $70,000 Decrease in A/P Required: $60,000 Cash flow Statement of ABC Company as of December 31, 2018