Change in Cash Roberts Company provided the following information: Roberts Company Comparative Balance Sheets At December 31, 20X1 and 20x2 20x1 20x2 Cash $165,000 $380,000 Required: 1. Calculate the change in cash. 2. Explain the role of the change in cash flow in the statement of cash flows. 1. The sum of the operating, investing, and financing cash flows must equal the change in cash from 20x1 to 20x2 2. The operating cash flow must be greater than the change in cash from 20x1 to 20x2. 3. The sum of the operating, investing, and financing cash flows must greater the change in cash from 20x1 to 20x2. 4. The sum of the operating and financing cash flows must equal the change in cash from 20x1 to 20x2. 17