13.Baxter Company reported a net loss of $16,563 for the year ended December 31. During the year, accounts receivable decreased by $5,449, merchandise inventory increased by $9,441, accounts payable increased by $8,894, and depreciation expense of $4,591 was recorded. During the year, operating activities under the indirect method

14.If a gain of $5,739 is realized in selling (for cash) office equipment having a book value of $61,855, the total amount reported in the Cash flows from investing activities section of the statement of cash flows is