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The following financial statements and additional information are reported. Additional Information a. A$30,000 notes payable is retired at its $30,000 carrying (book) value in exchange for cash. b. The only changes affecting retained earnings are net income and cash dividends paid. c. New equipment is acquired for $82,600 cash. d. Received cash for the sale of equipment that had cost $73,600, yielding a $4,500 gain. e. Prepaid Expenses and Wages Payable relate to Operating Expenses on the income statement. f. All purchases and sales of inventory are on credit. IKIBAN, INCORPORATED \begin{tabular}{|l|l|l|} \hline & & \\ \hline Cash flows from financing activities & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Net increase (decrease) in cash & & \\ \hline Cash balance at prior year-end & $ & \\ \hline Cash balance at current year-end & $204,410 \\ \hline \hline \end{tabular}