please explain properly

net increase

cash at the begining of the year

cash at the end of the year

A simplified balance sheet for Planet Cafe Inc. contain the following amounts at the end of 2019 and 2020. Planet Cafe Inc. Balance Sheet As at March 31 \begin{tabular}{|l|r|r|} \hline & 2020 & 2019 \\ \hline Assets & & \\ \hline Current Assets & & \\ \hline Cash & $17,300 & $8,200 \\ \hline Accounts Receivable & $15,400 & $6,000 \\ \hline Prepaid Rent & $2,300 & $1,700 \\ \hline Food & Beverage Inventory & $31,500 & $16,900 \\ \hline Total Current Assets & $66,500 & $32,800 \\ \hline Long-Term Assets & & \\ \hline Equipment & $186,000 & $159,000 \\ \hline Accumulated Depreciation & $29,900 & $19,200 \\ \hline Total Long-Term Assets & $156,100 & $139,800 \\ \hline Total Assets & $222,600 & $172,600 \\ \hline Liabilities & & \\ \hline Current Liabilities & $19,400 & $19,400 \\ \hline Long-Term Liabilities & $26,000 & $35,000 \\ \hline Total Liabilities & $45,400 & $54,400 \\ \hline \hline Shareholders' Equity & & \\ \hline Common Shares & $90,000 & $56,000 \\ \hline Retained Eamings & $87,200 & $62,200 \\ \hline Total Shareholders' Equity & $177,200 & $118,200 \\ \hline Total Liabilities and Equity & $222,600 & $172,600 \\ \hline \end{tabular} Cash Flow Statement For the Year Ended March 31, 2020 Cash Flow from Operations Net income Adjustments for Non-Cash items Depreciation Expense Change in Current Assets and Current Liabilities Increase in Accounts Receivable Increase in Prepaid Rent Increase in Food \& Beverage inventory Net Cash Provided (Used) by Operating Activities Cash Flow from Investing Activities Purchase of Equipment Net Cash Provided (Used) by Investing Activities 27000 Cash Flow from Financing Activities Issuance of Common Shares Repayment of Long-Term Liabilities Net Cash Provided (Used) by Financing Activities Net increase (Decrease) in Cash Cash at the Beginning of the Year Cash at the End of the Yeat