34. What amounts should Andrea Inc. report in the investing and financing activities sectio- of the statement of cash flows? Investing Financing (2,000) a. (31,500) b. (31,500) 0 c. (1,500) (2,000) d. (1,500) 0 Use the following information to answer questions 33 - 34. Andrea Inc.'s post-closing trial balances at December 31, 2020, and December 31, 2021 are shown below. All accounts have normal balances. Dec. 31, 2020 Dec. 31, 2021 Cash Difference Accounts receivable $22,000 $33,000 11,000 43,000 Inventory 48,000 5,000 89,000 85,000 (4,000) Prepaid expenses 4,000 6,000 2,000 Equipment 385,000 416,500 31,500 175,000 205,000 30,000 51,000 42,000 (9,000) 6,500 4,500 (2,000) Accumulated depreciation Accounts payable Salaries payable Sales taxes payable Long-term debt Capital stock Retained earnings 5,500 6,000 500 250,000 250,000 0 25,000 25,000 0 30,000 56,000 26,000 Additional information: Net income was $28,000 for the year. Cash dividends paid were $2,000 No equipment was sold. Cash was used for equipment purchases. There were no new borrowings. . Andrea Inc. uses the indirect method to present cash flows.