Please note these activities in $2020$ that affected cash. Pay attention to sign

Invested $$15000$ in a new machine

Borrowed $$2,000$ new debt.

Repaid $$10,000$ of outstanding debt.

Sold $$3,000$ of old equipment.

$\frac{12}{31}\frac{?}{22}$ Net income before taxes was $$50,500$

Reduced AP by $$8,000$

AR increased by $$10,000$

Prepaid expenses for insurance was increased $$1,000$

Depreciation was $$15,000$

Cash as of $12/31/2021$: $$18,000$

$\backslash$table$[[$Accrual Net Income,$$50,500$