You are given the following information for Barko Industries: Barko Industries Balance Sheet (Partial) Year 3 Year 4 Cash $70,000 $9,640 AR 70,000 85,000 Inventories 87,000 84,000 Accounts Payable 48,000 51,000 Barko Industries Income Statement For the Year Ending December 31, Year 4 Sales $560,000 Operating Expenses $420,000 Depreciation Expense 46,000 466,000 Income Before Taxes $94,000 Income Tax Expense $37,600 Net Income $56,400 Other Data: Barko Industries sold an asset and recorded a loss on the sale of $8.700. The sale price was $220,000 and the asset was originally purchased for $360,000. Dividends paid in Year 4 were $22, 460. Required: Prepare a statement of cash flows for the year ending December 31, Year 4 using the indirect method. What conclusions could you arrive at regarding the cash position of the firm? What information was provided in the statement of cash flows that was not evident if just the balance sheet and the income statement were examined?