please answer number 15

15. The following information is from Escape Rooms, Inc's financial statements: Cash AB aventory Dead Insurance Investments: Debt, not cash equivalent Plant Property and Equipment Accumulated Depreciation Total Assets A/P Salaries Payable Notes Payable (non-trade) Bonds payable Common Stock Retained Earnings Total Liabilities and SE Dec 31, 20x2 $77,375 89,250 155,750 1.500 15,400 1,250,100 (610,000) 979.375 86,670 9,670 35,000 200,000 300,000 348,035 979,375 Dec 31, 20x1 $12,955 68,250 145,000 2.000 85.000 1.125.000 (572,000) 866,205 148,670 24.500 75,000 0 300,000 318,035 866,205 Additional information for 20x2: 1. Sold investment in available-for-sale debt securities costing $69,600 for $73,600. 2.Equipment costing $19,900 with a book value of $4,900 was sold for $6,400. 3. Issued 6% bonds payable at face value, $20,000, for cash. 4. Purchased new equipment for $60,000 cash. 5. Paid cash dividends of $30,000. 6. Net income was $60,000. Escape Room Corporation Statement of Cash Flows For the Year Ended December 31, 2013 hos from operating activities Neeme 60.000 Adjustments to reconcile et Income to Net Cash: Adjustments for noncash effects DEPRECEDENTES AIR Lia + - - - 15.000 Changes in operating assets and liabilities: ZAINO SALE OF COUP(990- 7 0.000) 24.9005) 690D Nel cash flows from operating activities Cash flows from investing activities: POR CHASE O Meu pouh SALE OF GUIPMENT SALE OF EQUIPMENT Net cash flows from investing activities Cash flows from financing activities: PAYMENT OF CASH DIVIDUD IS SUA MLE OF BOUDS FOTOS Net cash flows from financing activities Net increase in cash Cash balance, January 1 Cash balance, December 31 30.0001 JO DOO - 13 500 64.920 12695 177.375