Heads Up Company was started several years ago by two hockey instructors. The company's comparative baiance sheets and income statement follow, along with additional information. Additional Data: a. Bought new equipment for $1,550 cash and sold existing equipment for $450 cash. The equipment that was scid had cost $1,350 and had Accumulated Depreciation of $400 at the time of sale. b. Borrowed $1,200 cash from the bank during the year. c. Accounts Payable includes only purchases of services made on credit for operating purposes. Because there are no liability accounts relating to income tax, assume this expense was fully paid in cash. HEADS UP COMPANY Statement of Cash Flows For the Year Ended December 31 Cash Flows from Operating Activities: Adjustments to Reconcile Net Income to Net Cash Provided