Prepare the Cash Flow Statement (20points)

	December 31
	2020	2019	Change
Cash	90,000	65,000	25,000
Accounts receivable	25,000	36,000	(11,000) O
Inventory	53,000	46,000	7,000 O
Supplies	45,000	58,000	(13,000) O
Land and Building	305,000	161,000	144,000 I
Furniture and Fixtures	310,000	300,000	10,000 I
Accumulated Depreciation	95,000	75,000	20,000 O
Accounts payable	48,000	45,000	3000 O
Unearned Revenue	29,000	35,000	(6,000) O
Interest Payable	16,000	20,000	(4,000) O
Bonds Payable	160,000	100,000	(40,000) F
Common stock	200,000	171,000	29,000 F
Retained Earnings	280,000	220,000	60,000
Revenue	550,000
Cost of Goods Sold	(420,000)
Selling Expenses	(12,000)
Administrative Expenses	(10,000)
Depreciation Expense	(20,000)	O
Tax Expense	(25,000)
Net income	63,000
Dividends Paid	3,000	F
Check Figures:
Cash Flow from Operating Activities	93,000
Cash Flow from Investing Activities	(154,000)
Cash Flow from Financing Activities	86,000