a) Please fill out the last columns. Note the inflow or outflow (+ or -). b) State from which source each type of cash flow was derived (Operations, Long-term Assets, Financing). 2019 2018 In/Out Flow Source a) Inventories 843,000 713,000 b) Accounts payable $ 332,000 $ 409,500 c) Accounts receivable 439,000 348,000 d) Notes Payable $ 200,000 $ 32,000 e) Long-term debt 404,290 258,898 1) Gross Land and building 238,000 271,000 g) Cash 72,000 75,000 h) Accrued liabilities 150,000 162,000 i) Retained earnings 254,710 261,602 j) Common stock 475,000 375,000