XYZ, Incorporated Balance Sheets for the Years Ending December 31, 2020 2021 Cash 24,860 26,480 Accounts receivable 447,480 423,680 Inventory 198,880 264,800 Total current assets 671,220 714,960 Net fixed assets* 1,615,900 1,721,200 Land 198,880 211,840 Total assets 2,486,000 2,648,000 Notes payable 124,300 105,920 Accounts payable 298,320 264,800 Accruals 74,580 105,920 Current portion of LT Debt 323,180 370,720 Total current liabilities 820,380 847,360 Long-term debt 770,660 820,880 Common stock 74,580 105,920 Capital surplus 298,320 344,240 Retained earnings 522,060 529,600 Total liabilities and equity 2,486,000 2,648,000 Additional Data from 2021 Income Statement: Sales in 2021 Net income in 2021 Depreciation expense in 2021 5,296,000 105,920 382,600 * No long-term assets were sold in either 2020 or 2021 40. Net cash flow from Operating Activities for XYZ, Inc. in 2021 = 41. Net cash flow from Investing Activities for ZYZ, Inc. in 2021 = . 42. Net cash flow from Financing Activities for XYZ, Inc. in 2021 =