Sharp Screen Films, Incorporated, is developing its annual financial statements at December 31, current year. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized as follows: Balance sheet at December 31 Cash Accounts receivable Merchandise inventory Property and equipment Less Accumulated depreciation Accounts payable Wages payable Note payable, long-term Common stock and additional paid-in capital Retained earnings Income statement for current year Sales Cost of goods sold Depreciation expense Other expenses. Net income Current Year Prior Year $ 66,750 18,650 $ 65,800 25,650 $ 261,900 $ 12,700 25,650 213,350 (62,500) 20,100 152,000 (47,650) $ 215,900 $ 22,900 5,000 5,300 63,000 75,900 103,300 67,400 77,900 44,400 $261,900 $ 215,900 $210,000 107,000 14,850 44,500 $ 43,650