Help Rooney Company engaged in the following transactions for Year 1. The beginning cash balance was $28,600 and the ending cash balance was $63,730. 1. Sales on account were $282,400. The beginning receivables balance was $93,000 and the ending balance was $77,800. 2. Salaries expense for the period was $53,930. The beginning salaries payable balance was $2,713 and the ending balance was $1,550. 3. Other operating expenses for the period were $129,930. The beginning other operating expenses payable balance was $4,370 and the ending balance was $8,255. 4. Recorded $19,910 of depreciation expense. The beginning and ending balances in the Accumulated Depreciation account were $14,290 and $34,200, respectively. 5. The Equipment account had beginning and ending balances of $212,550 and $243,350, respectively. There were no sales of equipment during the period. 6. The beginning and ending balances in the Notes Payable account were $52,500 and $157,500, respectively. There were no payoffs of notes during the period. 7. There was $5,757 of interest expense reported on the income statement. The beginning and ending balances in the Interest Payable account were $1,781 and $1,187, respectively. 8. The beginning and ending Merchandise Inventory account balances were $86,430 and $103,716, respectively. The company sold merchandise with a cost of $157,231 (cost of goods sold for the period was $157,231). The beginning and ending balances in the Accounts Payable account were $9,650 and $11,677, respectively. 9. The beginning and ending balances in the Notes Receivable account were $5,400 and $10,500, respectively. Notes receivable result from long-term loans made to employees. There were no collections from employees during the period. 10. The beginning and ending balances in the Common Stock account were $102,000 and $119,000, respectively. The increase was caused by the issue of common stock for cash. 11. Land had beginning and ending balances of $49,600 and $37,820, respectively. Land that cost $11,780 was sold for $8,690, resulting in a loss of $3,090. 12. The tax expense for the period was $8,100. The Taxes Payable account had a $1,030 beginning balance and a $949 ending balance. 13. The Investments account had beginning and ending balances of $20,100 and $24,700, respectively. The company purchased investments for $18,100 cash during the period, and investments that cost $13,500 were sold for $29,000, resulting in a $10,900 gain. Required a. Determine the amount of cash flow for each item and indicate whether the item should annear in the nnerating investinn or