Cash Flows from Investing Activities: Net Cash Used for Investing Activities Cash Flows from Financing Activities: \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \end{tabular} (k) (j) (h) (i) ) (m) (I) \begin{tabular}{l} Cash Flows from Financing Activities: \\ Non-cash Investing and Financing Activities: \\ \hline Total Cash Used for Financing Activities \\ Total \\ \hline Ton-cash Investing and Financing Activities \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Accounts Payable & 26,200 & (g) & 1,400 & & & 24,800 \\ \hline Accrued Liabilities & 22,800 & & & 1,700 & (h) & 24,500 \\ \hline Notes Payable & 64,000 & (i) & 16,000 & & & 48,000 \\ \hline Total Liabilities & 113,000 & & & & & 97,300 \\ \hline Common Stock & 126,600 & & & 8,900 & (j) & 135,500 \\ \hline Retained Earnings & 19,500 & & & 41000 & (k) & 60,500 \\ \hline Total Liabilities and Stockholders' Equity & $259,100 & & & 34200 & & $293,300 \\ \hline Panel B-Statement of Cash Flows: & & & & & & \\ \hline \end{tabular} The 2024 comparative balance sheet and income statement of Alden Group, Inc. follow. Alden disposed of a plant asset at book value during 2024 . (Click the icon to view the comparative balance sheet.) (Click the icon to view the income statement.) Year Ended December 31, 2024 \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Panel A-Balance Sheet: } & \multirow{2}{*}{\begin{tabular}{c} Balance \\ 12/31/2023 \end{tabular}} & \multicolumn{4}{|c|}{ Transaction Analysis } & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{c} Balance \\ 12/31/2024 \end{tabular}}} \\ \hline & & & BIT & CREDIT & & & \\ \hline Cash & 15,000 & (a) & 1,000 & & & $ & 14,000 \\ \hline Accounts Receivable & 43,700 & (b) & 1,100 & & & & 42,600 \\ \hline Merchandise Inventory & 93,200 & & & 4600 & (c) & & 96,800 \\ \hline Land & 13,000 & & & 25100 & (d) & & 38,100 \\ \hline Plant Assets & 111,160 & & & 8900 & (e) & & 120,060 \\ \hline Accumulated Depreciation-Plant Assets & (16,960) & & & 1300 & (f) & & (18,260) \\ \hline Total Assets & $259,100 & & & & & $ & 293,300 \\ \hline \end{tabular} Cash Flows from Investing Activities: Net Cash Used for Investing Activities Cash Flows from Financing Activities: \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \end{tabular} (k) (j) (h) (i) ) (m) (I) \begin{tabular}{l} Cash Flows from Financing Activities: \\ Non-cash Investing and Financing Activities: \\ \hline Total Cash Used for Financing Activities \\ Total \\ \hline Ton-cash Investing and Financing Activities \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Accounts Payable & 26,200 & (g) & 1,400 & & & 24,800 \\ \hline Accrued Liabilities & 22,800 & & & 1,700 & (h) & 24,500 \\ \hline Notes Payable & 64,000 & (i) & 16,000 & & & 48,000 \\ \hline Total Liabilities & 113,000 & & & & & 97,300 \\ \hline Common Stock & 126,600 & & & 8,900 & (j) & 135,500 \\ \hline Retained Earnings & 19,500 & & & 41000 & (k) & 60,500 \\ \hline Total Liabilities and Stockholders' Equity & $259,100 & & & 34200 & & $293,300 \\ \hline Panel B-Statement of Cash Flows: & & & & & & \\ \hline \end{tabular} The 2024 comparative balance sheet and income statement of Alden Group, Inc. follow. Alden disposed of a plant asset at book value during 2024 . (Click the icon to view the comparative balance sheet.) (Click the icon to view the income statement.) Year Ended December 31, 2024 \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Panel A-Balance Sheet: } & \multirow{2}{*}{\begin{tabular}{c} Balance \\ 12/31/2023 \end{tabular}} & \multicolumn{4}{|c|}{ Transaction Analysis } & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{c} Balance \\ 12/31/2024 \end{tabular}}} \\ \hline & & & BIT & CREDIT & & & \\ \hline Cash & 15,000 & (a) & 1,000 & & & $ & 14,000 \\ \hline Accounts Receivable & 43,700 & (b) & 1,100 & & & & 42,600 \\ \hline Merchandise Inventory & 93,200 & & & 4600 & (c) & & 96,800 \\ \hline Land & 13,000 & & & 25100 & (d) & & 38,100 \\ \hline Plant Assets & 111,160 & & & 8900 & (e) & & 120,060 \\ \hline Accumulated Depreciation-Plant Assets & (16,960) & & & 1300 & (f) & & (18,260) \\ \hline Total Assets & $259,100 & & & & & $ & 293,300 \\ \hline \end{tabular}