20. What is the amount of depreciation to be recorded for 2019 using the units of activity method and assuming that 240,000 copies are made in 2019. No journal entry is needed. 21. Palascak Company's cash balance at year end - December 31, 2018 was $365,000. Calculate the company's cash balance at year end - December 31, 2019, given the following information for the fiscal year ended December 31, 2019. Use the indirect method. $580,000 95,000 15,000 Net Income Depreciation and Amortization Increase in Accounts Receivable Increase in Inventory Increase in Accounts Payable Net Cash Flows from Investing Activities Net Cash Flows from Financing Activities 35,000 20,000 (133,000) 600,000 22. Calculate the interest on a 5% note payable of $40,000, outstanding for 90 days (3 months). No journal entry is needed. 23. Indicate on the blanks below the letter of the type of activity (0-operating activity, F = financing activity, I = investing activity, N = noncash transaction) each of the following transactions represents. If a transaction is N - Noncash it is ONLY noncash. a. Bought land and buildings by taking out a long-term mortgage payable b. Declared and paid cash dividends c. Received interest income in cash d. Collected on Accounts Receivable in cash e. Paid off long-term debt with cash f. Purchased equipment with cash