2. (70) Using HQN's 2018 checkbook and beginning and partially completed ending period balance sheets please complete HQN's Statement of Cash Flows, it's ending period balance sheet, and its accrual income statement. HQN's 2018 Checkbook Date Item Use of funds Sources of Balance funds 1/1/2017 Beginning cash balances 1040 Plant sales 25,950 26,990 Seed, fertilizer purchases 13,400 13,590 Borrowing on note 9000 22,590 Landscape services 17,500 40,090 Insurance 6970 33,120 Utilities and administrative costs 10,810 22,310 Growing plants, deliveries 11,000 11,310 Interest 430 10,880 Depreciable asset purchases (cash) 200 10,680 Depreciable asset sales-(cash ) 50 10,730 Income Taxes 92 10,638 Long term debt payment 57 10,581 Current portion LT debt (principal due) 50 10,531 Payment on Notes 9280 1251 Withdrawals (dividends owner draw) 310 941