Bonita Corp. uses the direct method to prepare its statement of cash flows. Bonita trial balances at December 31, 2020 and 2019, are as follows. December 31 Debits 2020 2019 Cash $35,000 $32,000 Accounts receivable 33,300 29,700 Inventory 31,300 46,700 Property, plant, & equipment 100,100 95,100 Unamortized bond discount 4,600 5,100 Cost of goods sold 249,000 380,200 Selling expenses 142,600 171,700 General and administrative expenses 136,000 150,700 Interest expense 4,400 2,600 Income tax expense 20,600 61.300 $756.900 $975 100