During 2014, Crest Corporation earned $6,600 of cash revenue and accrued $2,900 of salaries expense.

Required

Based on this information alone: (Hint: Record the events in general ledger accounts under an accounting equation before satisfying the requirements.) (Enter any decreases to account balances with a minus sign.)

a.	Prepare the December 31, 2014, balance sheet.

b.	Determine the amount of net income that Crest would report on the 2014 income statement.

c.	Determine the amount of net cash flow from operating activities that Crest would report on the 2014 statement of cash flows.