At the end of the first year of operations (December 31, 2021), the following financial data for APEC Aerospace Corporation are available: Accounts Payable $ 33,230 Accounts Receivable 9,600 Cash 14,000 Common Stock 10,100 Dividends 1,200 Equipment 80,000 Notes Payable 51,370 Operating Expenses 61,000 Other Expenses 8,900 Sales Revenue 89,100 Supplies 9,100 3-a. By how much did cash increase (decrease)? 3-b. Which financial statement would report the business activities responsible for the change in cash