Cash Accounts receivable (net) Inventories Investments Land Equipment 20Y9 20Y8 Assets $228,430 $212,490 82,750 76,320 233,600 225,970 0 87,540 119,820 0 257,740 199,770 Accumulated depreciation-equipment Total assets (60,340) (53,870) $862,000 $748,220 < Liabilities and Stockholders' Equity Accounts payable (merchandise.creditors) $156,020 $147,400 Accrued expenses payable (operating expenses) 15,520 19,450 Dividends payable 8,620 6,730 Common stock, $10 par 46,550 36,660 Paid-in capital in excess of par-common stock 174,990 101,760 Retained earnings 460,300 436,220 Total liabilities and stockholders' equity $862,000 $748,220 Additional data obtained from an examination of the accounts in the ledger for 20Y9 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $102,420 cash. d. The common stock was issued for cash. e. There was a $59,250 credit to Retained Earnings for net income. f. There was a $35,170 debit to Retained Earnings for cash dividends declared. For the Year Ended December 31, 2019 Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from (used for) investing activities: Net cash flow used for investing activities Cash flows from (used for) financing activities: Net cash flow from financing activities Cash balance, January 1, 20Y9 Cash balance, December 31, 20Y9 00 000 0000 00 0000 0