VIL. mugo au interest rate needed to 3. Below are the balance sheets of Bold Company. Please prepare cash flow statement for the year 2016 and evaluate your findings. Cash & Marketable securities 31.12.2015 31.12.2016 80 Accounts receivable 30 320 Inventories 360 400 Gross fixed assets 540 1200 1360 Accounts payable 30 60 Accruals LIO 120 ST bank credit 70 80 LT bonds 510 600 Common stock 260 260 Vet income: 108 Depreciation expense: 100 Dividends: 58