The table below contains data on Fincorp Inc. The balance sheet items correspond to values at year-end 2018 and 2019, while the income statement items correspond to revenues or expenses during the year ending in either 2018 or 2019. All values are in thousands of dollars. Construct a statement of cash flows for Fincorp for 2019. What was the firms average tax bracket for each year?

\begin{tabular}{lrr} & 2018 & 2019 \\ \hline Revenue & $4,000 & $4,100 \\ Cost of goods sold & 1,600 & 1,700 \\ Depreciation & 500 & 520 \\ Inventories & 300 & 350 \\ Administrative expenses & 500 & 550 \\ Interest expense & 150 & 150 \\ Federal and state taxes & 400 & 420 \\ Accounts payable & 300 & 350 \\ Accounts receivable & 400 & 450 \\ Net fixed assets & 5,000 & 5,800 \\ Long-term debt & 2,000 & 2,400 \\ Notes payable & 1,000 & 600 \\ Dividends paid & 410 & 410 \\ Cash and marketable securities & 800 & 300 \end{tabular} \begin{tabular}{lrr} & 2018 & 2019 \\ \hline Revenue & $4,000 & $4,100 \\ Cost of goods sold & 1,600 & 1,700 \\ Depreciation & 500 & 520 \\ Inventories & 300 & 350 \\ Administrative expenses & 500 & 550 \\ Interest expense & 150 & 150 \\ Federal and state taxes & 400 & 420 \\ Accounts payable & 300 & 350 \\ Accounts receivable & 400 & 450 \\ Net fixed assets & 5,000 & 5,800 \\ Long-term debt & 2,000 & 2,400 \\ Notes payable & 1,000 & 600 \\ Dividends paid & 410 & 410 \\ Cash and marketable securities & 800 & 300 \end{tabular}