Use the comparative balance sheet and the additional information provided to prepare a cash flow statement for Yannik Inc for the year ended 12/31/2019. 2019 2018 Cash 900,000 700,000 Accounts receivable (net) Inventory Equipment 600,000 900,000 1,500,000 (600,000) 3,300,000 500,000 750,000 1,200,000 (500,000) 2,650,000 Accumulated depreciation TOTAL Accounts payable Notes payable - Long-term Common stock Retained earnings TOTAL 650,000 700,000 1,200,000 750,000 400,000 800,000 1,000,000 450,000 3,300,000 2,650,000 Notes 1. Net income was $400,000. 2. Net income include a gain on sale of equipment equal to $20,000. The equipment had a book value of $80,000 at the time of sale. 3. Depreciation for the year was $100,000 4. Dividends of 100,000 have been declared and paid. 5. Increases or decreases in Equipment, Common Stock or Notes Payable refers to relevant purchases, issuances sales or retirements