\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Liabilities and shareholders' equity } \\ \hline Accounts payable & $58,000 & $44,000 \\ \hline Income taxes payable & 14,000 & 16,000 \\ \hline Bonds payable & 124,200 & 92,000 \\ \hline Common shares & 220,000 & 190,000 \\ \hline \multirow[t]{2}{*}{ Retained earnings } & 127,300 & 120,000 \\ \hline & $543,500 & $462,000 \\ \hline \end{tabular} Net Cash Provided by Financing Activities 9000 Net Change in Cash $20000 Opening Cash 42000 Ending Cash $ 62000