18. The bottom of the statement of cash flows shows a net increase in cash of $350,000. What is this increase linked to elsewhere in the financial statements? a. The income statement. b. The statement of owners' equity. c. The balance sheet. d. The income statement, the balance sheet, and the statement of owners' equity. e. None of the answer choices is correct. 19. Dayton Company reported a net loss of $88,000 for the year. During the year, the company had $22,000 of Depreciation Expense and incurred a $68,000 loss on the cash sale of equipment. In addition, the company had the following changes in balance sheet accounts during the year: Using the indirect method, what is the amount of cash provided (used) by operating activities? a. $10,000 b. ($10,000) c. $14,000 d. ($58,000) e. None of the answer choices is correct. 20.Using the indirect method for preparing the statement of cash flows, which of the following would not be included as an adjustment to net income? a. A decrease in Propaid Insurunce. b. An increase in Accounts Payable. c. An increase in Equipment. d. An increase in Accounts Receivable. e. None of the answer choices is correet