5. Answer the following questions using the incomplete statement of cash flows for the Zany Company provided on page 88 . a. If cash is equal to $57,544 at December 31,2019 , what did cash equal at December 31,2018 ? b. If net cash provided by operating activities is $186,448, what is net income? c. Why is depreciation expense treated as an add back to net income in order to determine net cash provided by operating activities? The Zany Company Statement of Cash Flows For the Year Ended December 31, 2019 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Increase in accounts receivable Increase in inventory Increase in accounts payable Increase in sales taxes payable Net cash provided by operating activities 186,44821,227 Cash flows from investing activities: AcquisitionofnewfacilityProceedsfromfireinsurancesettlement.Netcashoutflowfrominvestingactivities(250,000)100,000 Cash flows from financing activities: Proceeds from new facility mortgage Payment of old facility mortgage Net cash inflow from financing activities 7,845 Net increase in cash