Use the following information to determine CASH FLOW FROM OPERATIONS: Comparative Balance Sheet December 31 2020 2019 Cash $40,000 $57,000 Accounts Receivables 77,000 64,000 Inventory 132,000 140,000 Prepaid expenses 12, 140 16,540 Land 125,000 150,000 Equipment 200,000 175,000 Accumulated Depreciation - Equip (60,000) (42,000) Building 250,000 250,000 Accumulated Depreciation - Building (75,000) (50,000) TOTAL ASSETS $701, 140 $760,540 Accounts Payable $ 33,000 $ 45,000 Bonds Payable 235,000 265,000 Common Stock, $1 Par 220,000 210,000 Additional Paid in Capital 50,000 40,000 Retained Earnings 163, 140 200,540 TOTAL LIABILITIES & EQUITY $701, 140 $760,540