Data table December 31, 2021 2020 Current Accounts: Current assets: Cash and cash equivalents $ 27,000 Accounts receivable 64,700 50,600 $ 20,000 10,400 2,900 Inventories 85,000 Prepaid expenses 2,200 Current liabilities: $ 9,400 $ 55,800 Accounts payable Income tax payable Accrued liabilities 28,400 17.100 15,200 27.500 Print Done - More info Transaction Data for 2021: Acquisition of land by issuing long-term note payable Stock dividends Collection of loan Depreciation expense Purchase of building $ 14,700 5,000 46,000 Purchase of treasury stock $198.000 Gain on sale of equipment 31,600 Payment of cash dividends 10.700 Issuance of long-term note 19,000 payable to borrow cash Net income 134,000 Issuance of common stock 54,600 58,000 with cash 38,100 Retirement of bonds payable by issuing common stock Purchase of long-term investment with cash for cash 75,000 Proceeds from sale of equipment 44,800 Amortization expense 12,300 4,200 Print Done $ 19.000 (5.000) 4,200 net cash provided by used for operating activities Depreciation expense Giin on sale of equipment Amante counts receivable Decrease in inventories Increase in prepaid expenses Decrease in accounts payable Increase in income tax payable Decrease in scored while Net cash provided by used for operating activities Cash flows from investing activities! 44.700 74.600 (700) (46,400) 11.300 (12,300 19.400 147.400 Net cash provided by used for investing activities Calculator Print