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Comparative balance sheet accounts of Carla Inc. are presented below CARLA INC. COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31, 2017 AND 2016 December 31 Debit Accounts Cash Accounts Receivable Inventoryy Equity investments Machineny Buildings Land 2017 2016 $42,200 71,100 30,000 22,400 30,200 67,000 7,500 $33,900 59,600 23,800 38,400 18,600 56,000 7,500 $270,400 $237,800 Credit Accounts Allowance for Doubtful Accounts Accumulated Depreciation-Machinery Accumulated Depreciation-Buildings Accounts Payable Accrued Payables Long-Term Notes Payable Common Stock, no-par Retained Earnings $1,600 2,200 9,100 24,600 2,600 31,200 125,000 41,500 $270,400 $237,800 $2,300 5,600 13,400 34,800 3,400 20,900 150,000 40,000 Additlonal data (ignoring taxes): 1. Net income for the year was $44,400 2. Cash dividends declared and paid during the year were $20,900 A 20% stock dividend was declared during the year. $25,000 of retained earnings was capitalized 4. Equity investments (level of ownership is less than 20%) that cost $25,100 were sold during the year for $28,100. No unrealized gains and losses were recorded on these investments in 2017 5. Machinery that cost $3,800, on which $750 of depreciation had accumulated, was sold for $2,250 Carla's 2017 income statement follows (ignoring taxes). Sales revenue Less: Cost of goods sold Gross margin Less: Operating expenses (includes $8,450 depreciation and $5,327 bad debts) Income from operations Other: Gain on sale of investments $544,300 381,900 162,400 120,200 42,200 $3,000 (800 ) Loss on sale of machinery 2,200 $44,400 Net income (a) Compute net cash flow from operating activities using the direct method. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g Net cash flow from operating activities CARLA INC. Statement of Cash Flows For the Year Ended December 31, 2017 + (Indirect Method) Cash Flows from Operating Activities 44400 Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities 6173 Increase in Accounts Receivable (Net) 6200 Increase in Inventory Depreciation Expense 8450 Gain on Sale of Investments 3000 Loss on Sale of Machinery 800 Increase in Accrued Payables 10200 Net Cash Provided by Operating Activities Cash Flows from Investing Activities Cash Flows from Investing Activities Net Cash Provided by Investing Activities Cash Flows from Financing Activities Net Cash Used by Financing Activities 8300 Net Increase in Cash 33900 Cash, January 1, 2017 42200 Cash, December 31, 2017 Click if you would like to Show Work for this question: Open Show Work