WESTON ENTERPRISES
2019 and 2020 Partial Balance Sheets
Assets Liabilities and Owners’ Equity
2019 2020 2019 2020
Current assets $ 1,198 $ 1,275 Current liabilities $ 538 $ 580
Net fixed assets 5,727 6,023 Long-term debt 3,188 3,429

WESTON ENTERPRISES
2020 Income Statement
Sales $ 17,349
Costs 5,143
Depreciation 1,492
Interest paid 648

a. What was owners' equity for 2019 and 2020? (Do not round intermediate calculations.)
b. What was the change in net working capital for 2020? (Do not round intermediate calculations.)
c-1. In 2020, the company purchased $3,070 in new fixed assets. How much in fixed assets did the company sell? (Do not round intermediate calculations.)
c-2. In 2020, the company purchased $3,070 in new fixed assets. What was the cash flow from assets for the year? The tax rate is 25 percent. (Do not round intermediate calculations.)
d-1. During 2020, the company raised $722 in new long-term debt. How much long-term debt must the company have paid off during the year? (Do not round intermediate calculations.)
d-2. During 2020, the company raised $722 in new long-term debt. What was the cash flow to creditors? (Do not round intermediate calculations.)