8000$ difference in net cash flow for financing

C. Company Balance Sheets Dec 31, 2020 31-Dec-19 Increase (Decrease) CATERGORY C Corporation ASSETS (0) 0 stetement of cash flow year enddeDc, 31 2020 COLUMN 1 (i) COLUMN 2 Cash Accounts receivable Inventory Investment in Long term Bonds (2) S65,000 185,000 68,000 25,000 $10,000 45,000 80,000 85,000 555,000 3 last row 140,000 (0) -12.0000 -60,000 Operating Avtivities (1) 60,000 Net Income -140,000 40000 48000 48000 2,000 -30,000 -165.000 -105,000 Building (3) 1,150,000 1,125,000 25,000 (1) Equipment (4) 0 30,000 -30,000 Accumulated depreciation -600,000 -572,000 -28.0000 Total assets $893.000 $803,000 $90,000 LIABILITIES & SHE Accounts payable $70,000 $145,000 -75,000 (0) Taxes payable 25,000 23,000 Bonds payable 250,000 225,000 25,000 Common stock 200,000 110,000 90,000 Retained earnings (1) 348.000 300.000 48.0000 Totals 5893.000 $803,000 $90,000 (1) ALL CHANGES ARE CASH EXCE 1. Net Income for the year was $60 2. Sold Long term Investment in bonds at book value. 3. Purchased Building by issuing bonds. 4. Sold Equipment costing $30,000 with accumulated depreciation of $20,000 for $40,000 60000 net 480,00 RE 12000 Di Increase in Accounts receivable Decreses in Inventory 12.000 Depreciation expenses Decreses in Accounts payable -75,000 Increase in Taxes payable 20,000 Gain in sale of Equipment Net Cash Outflows for Operating Investing Avtivities Sale in Investment 160,000 purchased of Building Sale of Equipment Net Cash flows for Investing FINANCING ACTIVITIES Issuance of Bonds payable 25,000 Issued stock 90,000 Pied Cash Dividend Net Cash flows for Financing Net Increase in Cash Beginning Cash Ending Cash -25,000 40000 75,000 - 12.000 103.000 73.000 10.000 65,000 cash 40000 20000 aced 25000 Bu 30000 30000 Bo Eq G 25000