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Condensed financial data of Concord Inc. follow. CONCORD INC. Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 107,600 $ 47,800 Accounts receivable 91,900 33,100 Inventory 111,900 102,100 Prepaid expenses 29,400 25,900 Long-term investments 139,800 113,700 Plant assets 274,100 241,800 Accumulated depreciation ( 47,700) (51,000) Total $ 707,000 $ 513,400 Liabilities and Stockholders' Equity Accounts payable $ 111,400 $ 67,400 Accrued expenses payable 16,500 17,200 Bonds payable 117,100 149,500 Common stock 219,000 175,100 Retained earnings 243,000 104,200 Total $ 707,000 $ 513,400 Cash Flows from Operating Activities Net Income + 16880 Adjustments to reconcile net income to Net Decrease in Cash Loss on Disposal of Plant Assets -58800 Increase in Inventory -9800 Increase in Prepaid Expenses -3500 Increase in Accounts Payable + 44000 Decrease in Accounts Payable + -700 Loss on Disposal of Plant Assets 7500 Depreciation Expense 34900 Cash Flows from Operating Activities 182400 Cash Flows from Investing Activities + Purchase of Investments -26100 Purchase of Plant Assets -80600 Sale of Plant Assets 2600 Cash Flows from Investing Activities -104100 Cash Flows from Financing Activities Issuance of Common Stock + 43900 Redemption of Bonds + -32400 Payment of Cash Dividends -30000 Net Cash Provided by Financing Activities -18500 Cash at Beginning of Period 59800 ODNO Cash at End of Period 47800 Cash at End of Period + 107600