Moen Company reported the following transactions: Bought $113,000 of inventory, paying cash Sold inventory that cost $61,000, receiving $195,000 cash from the customer Sold inventory that cost $35,000, receiving $120,000 cash from the customer Received a $45,000 prepayment from a customer for services to be provided next year What effect do these transactions have on Moen Company's Net Income? $ Enter your answer such that increases in net income are positive and decreases in net income are negative. What effect do these transactions have Moen Company's on Cash? $ Enter your answer such that increases in cash are positive and decreases in cash are negative.