I did part 1, I need help with the 2nd part of the question.

Suppose the income statement for Goggle Company reports $135 of net income, after deducting depreciation of $25. The company bought equipment costing $110 and obtained a long-term bank loan for $120. Required 1. Calculate the change in each balance sheet account and indicate whether each account relates to operating, investing, and/or financing activities +for increase and for decrease). (Select "NE" if there is no effect. Enter all amounts as positive values.) Previous Year Current Year Change Type 45 $ Cash Accounts Receivable Inventory Equipment Accumulated Depreciation - Equipmert 320 195 145 165 Operating 660 (60)f+25 +275 Financing 110 Operating 85 310 550 (35) 955 $ 110 Investing 25 Operating Total Salaries and Wages Payable Notes Payable (long-term) Common Stock Retained Earnings 1,260 7050 Operating 120 Financing 0 Financing 135 Operating 455 575 20 460 955$ 20NE 595 Total 1,260