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Current Attempt in Progress Some of Sunland Corporation's investments in debt securities are classified as trading securities and some are classified as available- for-sale. The cost and fair value of each category at December 31, 2022 were as follows. Cost Fair Value Unrealized Gain (Loss) Trading securities $95.500 $85.000 $(10,500) Available for sale securities $59,000 $62,000 $3,000 At December 31, 2021, the Fair Value Adjustment-Trading account had a debit balance of $2,100, and the Fair Value Adjustment- Available for Sale account had a credit balance of $6,700. Prepare the required journal entrits for each group of securities for December 31, 2022. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter for the amounts) Debit Credit No. Account Titles and Explanation Trading securities: 1 Available for sale securities: 2 Suppose that during 2022, Cypress Semiconductor Corporation reported net cash provided by operating activities of $ 83,761.000, cash used in investing of $ 46,429,000, and cash used in financing of $8.023.000. In addition, cash spent for plant assets during the period was $ 24.422,000. No dividends were paid Calculate free cash flow. (Enter negative amount using either a negative ston preceding the number ... 45 or parentheses es. (451) Free cash flow $ The management of Riverbed Inc is trying to decide whether it can increase its dividend. During the current year, it reported net income of $871,600. It had net cash provided by operating activities of $645,400, paid cash dividends of $80,400, and had capital expenditures of $284,300 (a 1) Compute the company's free cash flow. (Enter negative amount using elther a negative sign preceding the number eg -45 or parentheses es: (451) Free cash flow