Balance Sheet and Income Statement information is provided below for the Western Boot Company. Balance Sheet Information 12/31/19 12/31/18 Cash 45,785 $ 39,060 Accounts Receivable 25,000 Inventory 71,320 80,080 Equipment 86,940 $ 21,835 105,000 Accumulated Depreciation Patents Total Assets (62,000) 3,000 $172,080 Accounts Payable Notes Payable ( 65,700) 15.000 $193,240 $ 36,900 $ 78,075 35,000 20,500 Common Stock 90,000 45,000 Retained Earnings 31.340 28.505 Total Liabilities and Stockholders' Equity $193.240 $172,080 Income Statement Information for the Year Ended December 31, 2019 Revenue Expenses Depreciation Net Income $408,365 (362,830) 3.700) $41.835 Additional information for the year 2019: 1. Additional equipment was purchased for $18,060. 2. A patent was purchased from a competitor for $12,000 3. $45,000 of additional common stock was issued. 4. Dividends were declared and paid in the amount of $39,000 5. An additional long-term loan of $14,500 was issued. Required: Prepare a statement of cash flows for the year ending