Investing and Financing Cash Flows The following information was obtained from Galena Company's comparative balance sheet. End Beginning of Year of Year Cash $28,500 $13,500 Accounts receivable 66,000 52,500 Inventory 82,500 73,500 Prepaid rent 9,000 12,000 Long-term investments 31,500 51,000 Plant assets 225,000 159,000 Accumulated depreciation (60,000) (48,000) Accounts payable 36,000 30,000 Income tax payable 6,000 9,000 Common stock 181,500 138,000 Retained earnings Capital expenditures 159,000 19,800 136,500