36 1.5 points Changes in the balance sheet accounts at June 30, 20X1 and 20X2 for the Poker Company are presented below: Assets Cash Accounts receivable Inventory 01:15:38 Long-term investments. Increase (Decrease). $ 480,000 200,000 300,000 200,000 (200,000) (60,000) Equipment Accumulated depreciation Liabilities and Stockholders' Equity. Accounts payable Dividends payable Notes payable-Current $ (40,000) 400,000 (200,000) Notes payable-Long-term Common stock, $1.00 par Additional paid-in capital Retained earnings Additional Information for 202: Net income was $480,000 and dividends of $400,000 were declared. Common stock was issued for cash. A new long-term investment was acquired for $360,000. A long-term investment was sold for $160,000. 400,000 300,000 100,000 80,000