(a) Net income $170,000 (depreciation expense, 20,000; inventory increase, $4,000;' accounts receivable decrease, $10,000; accounts payable increase $70,000. (b) Issued capital stock for $200,000 cash. (c) Purchased equipment for $75,000 cash (d) Paid cash dividend, $10,000 (e) Paid long-term debt principal, $30,000 (f) The cash balance on January 1, 20A was $100,000. 12. Cash flow from operations 13. Cash flow from investing 14. Cash flow from financing 15. Net change in cash_ 16. Cash balance at 12/31/20A