Based on the information provided below prepare the statement ofcash flowsfor the Decker Uniform Co.Decker Uniform Co.Comparative Balance SheetFor the Year Ended December 31 20122012 2011Assets Cash 140000 160000Accounts Receivables 400000 380000Inventory 480000 420000Fixed Assets(net of accumulated Depreciation) 1860000 1720000Less:Accumulated Depreciation(1000000) (900000)Total 1880000 1780000Liabilities & Owners Equity Accounts Payable 240000 260000Accrued expense 120000 100000Bonds Payable780000 720000Capital Stock420000 420000Retained Earnings 320000 280000Total 1880000 1780000Additional Information:1.Net income for the year amounted to $60000 and cash dividends were declared and paid in the amount of $20000.2. Decker Uniform Co.s only noncash expense wasdepreciation Expensewhich totaled $100000.3. The company purchased plant assets for $140000.4. Bonds payable in the amount of $60000 were issued during the year.