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The financial statements of Pouchie Co. included the following informat Depreciation and amortization expense Cash dividends declared and paid Purchase of equipment Net income Beginning cash balance Proceeds of common stock issued Proceeds from sale of building (at book value) Accounts receivable increase Ending cash balance Inventory decrease Accounts payable increase $246 333 841 495 109 202 233 9 210 40 68 DA... (in millions) $ 495 Cash flows from operating activities: Net income Add (deduct) items not affecting cash: Depreciation and amortization expense [Accounts receivable increase Inventory decrease Accounts payable increase 246 (9) 40 68 $ 840 Cash flows from investing activities: Sale of building (at book value) Purchase of equipment 233 (841) $ Cash flows from financing activities: (608) 202 (333) Common stock issued 'Cash dividends declared and paid Net cash used for financing activities Net increase in cash for the year Cash balance, January 1, 2019 Cash balance, December 31, 2019 $ (131) $ 109 109 1