balance sheet for the years ending dec 31 2011(on left) 2012(on right)

Cash 300 400 Accounts receivable 1,000 1,400 Inventories 3,200 3,000 Current assets 4,500 4,800 Net fixed assets 3,800 4,300 Total assets 8,300 9,100 Notes payable 400 300 Accounts payable 700 500 Accruals 50 80 Current portion of long- term debt 70 80 Current liabilities 1.220 960 4.300 4,900 Long-term debt Common stock (5.20 par) Additional paid-in capital 1.200 1.300 680 740 Retained earnings Total liabilities and 900 1.200 8.300 9.100 Net income (as reported on the 2012 Income statement) = 544 Depreciation (as reported on the 2012 Income statement) - 182 Net Cash Flow from Operating Activities - INPUT YOUR ANSWER WITHOUT A DOLLAR SIGN AND WITHOUT ANY COMMAS. IF YOU MEAN FOR YOUR ANSWER TO INDICATE A CASH INFLOW, ENTER THE ANSWER ONLY (for example, enter a cash inflow of IF YOU MEAN FOR YOUR ANSWER TO INDICATE A CASH OUTFLOW, PUTA NEGATIVE SIGN BEFORE YOUR ANSWER - DO NOT ENTER A SPACE BETWEEN THE NEGATIVE SIGN AND THE NUMBER (for example, enter a cash out flow of id="mce_marker", 200 as -1200) Your Answer: Answer Net Income (as reported on the 2012 Income statement) - 707 Depreciation (as reported on the 2012 Income statement) - 347 Net Cash Flow from Investing Activities - INPUT YOUR ANSWER WITHOUT A DOLLAR SIGN AND WITHOUT ANY COMMAS. IF YOU MEAN FOR YOUR ANSWER TO INDICATE A CASH INFLOW, ENTER THE ANSWER ONLY (for example, enter a cash inflow of id="mce_marker",000 as 1000). IF YOU MEAN FOR YOUR ANSWER TO INDICATE A CASH OUTFLOW, PUT A NEGATIVE, SIGN BEFORE YOUR ANSWER - DO NOT ENTER A SPACE BETWEEN THE NEGATIVE SIGN AND THE NUMBER (for example, enter a cash outflow of id="mce_marker", 200 as -1200) Your Answer: Answer Net income (as reported on the 2012 Income statement) = 895 Depreciation (as reported on the 2012 Income statement) = 351 Net Cash Flow from Financing Activities - INPUT YOUR ANSWER WITHOUT A DOLLAR SIGN AND WITHOUT ANY COMMAS. IF YOU MEAN FOR YOUR ANSWER TO INDICATE A CASH INFLOW, ENTER THE ANSWER ONLY (for example, enter a cash inflow of $1,000 as 1880). IF YOU MEAN FOR YOUR ANSWER TO INDICATE A CASH OUTFLOW, PUT A NEGATIVE SIGN BEFORE YOUR ANSWER - DO NOT ENTER A SPACE BETWEEN THE NEGATIVE SIGN AND THE NUMBER (for example, enter a cash outflow of $1,200 as - 1200) Your