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Part 2 - Use the following information to prepare a Statement of Cash Flows for the year ended 12/31/19. XYZ Services reports the following: 12/31/19 12/31/18 Account Receivable $35,000 $39,000 Account Payable 20,000 15,000 The business reports net income of $90,000 in 2019. The business pays $30,000 for office equipment in 2019. Depreciation expense in 2019 is $5,000. They pay cash dividends of $20,000 in 2019. The balance in the Cash account on 1/1/19 is $104,000