Just wanted to verify correctness of the effect on cash column.

\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ ABC Company's Income statement and comparative balance sheets for 2019 and 2020 are as follows: } \\ \hline \multicolumn{5}{|l|}{ ABC Company } \\ \hline \multirow[t]{2}{*}{ Balance Sheets } & & & Change & Effect on \\ \hline & Dec 312020 & Dec 312019 & in 2020 & Cash \\ \hline \multicolumn{5}{|l|}{ Assets } \\ \hline Cash & 13,000 & 17,000 & (4,000) & (4,000) \\ \hline Accounts receivable & 27,000 & 33,000 & (6,000) & (10,000) \\ \hline Inventory & 99,000 & 71,000 & 28,000 & 3,000 \\ \hline Prepaid advertising & 17,000 & 14,000 & 3,000 & (1,000) \\ \hline Long-term investments -- available for sale & 35,000 & 46,000 & (11,000) & (6,000) \\ \hline Fair value adjustments to investments & & (6,000) & 6,000 & 28,000 \\ \hline PPE & 183,000 & 135,000 & 48,000 & 48,000 \\ \hline Accumulated depreciation & (77,000) & (66,000) & (11,000) & 77,000 \\ \hline Total assets & 297,000 & 244,000 & & \\ \hline \multicolumn{5}{|l|}{ Liabilities and Equity } \\ \hline Accounts payable & 32,000 & 19,000 & 13,000 & 1,500 \\ \hline Wages payable & 11,000 & 7,500 & 3,500 & 3,500 \\ \hline Income tax payable & 8,000 & 9,500 & (1,500) & 1,500 \\ \hline Common stock & 144,000 & 130,000 & 14,000 & 9,500 \\ \hline Retained earnings & 102,000 & 84,000 & 18,000 & 18,000 \\ \hline Unrealized loss on investments & - & (6,000) & 6,000 & 12,000 \\ \hline Total liabilities and equity & 297,000 & 244,000 & & \\ \hline \end{tabular}