29. Jamian Corp's balance sheet munits as of December 21 2021 and 2020 and information relating to 2021 activities are presented below December 31 2021 2020 Assets Cash $ 440 000 $ 200,000 Short-term investments 600,000 Accounts receivable (net) 1.020.000 1,020,000 Inventory 1,380,000 1.200.000 Long-term investments 400,000 600,000 Plant assets 3,400,000 2.000.000 Accumulated depreciation (900,000) (900 000) Patent 190.000 200.00D $4220 000 $8.520 000 $1,180 DOD $1440 000 Liabilities and Stockholders' Equity Accounts payable and acred liabilities Notes payable (nontrade) ( Common stock $10 par Additional paid-in capital 580,000 1 600,000 1,400 000 800,000 500.000 Relined earnings 1.200,000 900 000 Total liabilities and stockholders' equity 56.520.00D S4320.000 Information relating to 2001 activities Net income for 2021 was $1,500,000 . Cash dividends of $600.000 were declared and paid in 2021. Equipment costing $1,000,000 and having a carrying amount of $320,000 was sold in 2021 for $360,000. . Along-term investment was sold in 2021 for $320,000. There were no other transactions affecting long-tem investments in 2021. 20.000 shares of common stock were issued in 2021 for $25 a share. Short-term investments consist of treasury bilis matunng on 6/30/22 -13- Net cash parcoviced by Jamison's 2021 financing activities was a. $400,000 b$520,000 $1.080,000 d. $1,680.000 30. During 2021, Oldham Corporation, which uses the allowance method of accounting for doubtful accounts, recorded a provision for bad debt expense of $45,000 and in addition it wrote off, as uncollectible, accounts receivable of $10,000. As a result of these transactions, net cash flows from operating activities would be calculated (indirect method) by adjusting net income with a a. $45,000 increase. b. $10,000 increase C. $35,000 increase. d. $35,000 decrease