$ An incomplete Balance Sheet, Income Statement, and Cash Flow Statement, plus additional information for Martinez Merchandising Co. are presented below. Complete the statements by determining the missing amounts. (Hint: Do not try to do the amounts in order. Start with the obvious amounts, such as (a), (n), and (o) which are a simple transfer from one statement to another.) (Enter negative numbe either a negative sign preceding the number, eg.-45 or parenthesis, eg: (45).) Martinez Merchandising Co. Cash Flow Statement - Indirect Method Year Ended December 31, 2021 Operating activities Profit Adjustments to reconcile profit to net cash provided by operating activities Depreciation of warehouse equipment $20,000 Increase in accounts receivable (12,000) Decrease in inventory Increase in prepaid expenses (1,700) Increase in accounts payable 38,500 Decrease in taxes payable Increase in salaries payable 7,500 92,300 Net cash provided from operating activities Investing activities Purchase of land Purchase of equipment (64,000) Net cash used by investing activities (73,500) Financing activities Repayment of long-term debt (16,000) Dividends paid Issuance of common shares 12,000 Net cash used by financing activities Increase in cash Cash, January 1, 2021 Cash, December 31, 2021 62,500 $101.550 Martinez Merchandising Co. Income Statement Year Ended December 31, 2021 $670,000 455,000 215,000 $ Sales Cost of goods sold Gross profit Operating expenses: Depreciation expense Administrative expenses Salaries expense Profit from operations Interest expense Profit before income taxes Income taxes Profit 35,000 64,000 119,000 96,000 19.750 $59,250 1. Additional Information: Dividends in the amount of $ were declared and paid during 2021. There were no disposals of equipment during the year. Payments for income tax totalled $ 2. 3. 4. Total amount paid for salaries for the year is Comparative Balance Sheets - (not classified) December 31 2021 2020 Cash $ $ 110,000 75,000 117.000 900 Accounts receivable Inventory Prepaid expenses Land Equipment Accumulated depreciation 87,000 77,500 255,000 (69,000) $ $ $123,500 7,000 9.000 7.000 Accounts payable Income taxes payable Salaries payable Long-term loans payable Common shares Retained earnings 136,000 255.000 106,150 81,900 $