At the end of the first year of operations (December 31, 2021), the following financial data for APEC Aerospace Corporation are available: Accounts Payable Accounts Receivable Cash $ 33,630 10,000 14,400 Common Stock 10,500 Dividends 1,600 Equipment 84,000 Notes Payable 51,970 Operating Expenses 65,000 Other Expenses 9,100 Sales Revenue Supplies 97,500 9,500 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?