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The following data is supplied from the comparative balance sheets and income statement information from Moreno, Incorporated Year 2 was a profitable year for the company. No long-term assets were sold and no new notes were issued during Year 2. During Year 2, Moreno paid cash dividends of USD 24,000. Consider the information provided. End of Year 2 End of Year 1 Cash $ 88,000 $64,000 Accounts receivable 48,000 32,000 Inventory 56,000 67,000 Prepaid insurance 32,000 39,000 Property, plant & equipment 88,000 64,000 Accumulated depreciation (24,000) (19,000) Total $288,000 $247,000 Accounts payable $80,000 $64,000 Salaries payable 56,000 63,000 Long-term notes payable 40,000 48,000 Ordinary shares 72,000 48,000 Retained earnings 40,000 24,000 Total $288,000 $247,000 Required: Prepare Moreno's statement of cash flows IN GOOD FORM