Prepare a Sources and Uses Statement for the year 2021

	2020	2021		Sources	Uses
Cash & Securities	75	55
Inventory	80	70
Accounts receivable	70	90
Total current assets	225	215
Net fixed assets	720	810
Total assets	945	1025
Account payable	75	85
Short-term debt	205	190
Total current liabilities	280	275
Long-term debt	325	350
Common stock	50	55
Paid-in capital	150	175
Retained earnings	140	170
Total shareholders equity	340	400
Total liabilities & equity	945	1025
			TOTAL