Question 13 10 pts During the previous year, Company X's cash balance increased by $520. Investing and financing activities created positive cash flow totaling $71. What were net cash flows from operating activities in the statement of cash flows? Enter your answer as positive if positive cash flow, negative if negative cash flow, do not include a dollar sign. Question 14 10 pts At the end of 2020, a company decides to change the remaining useful life of their equipment from 6 years to 10 years, which will decrease their depreciation expense under GAAP in future years. All else equal ("ceteris paribus"), how will this accounting change affect net cash flows from operations in 2021? Hint: taxes are not relevant to this analysis. O Net operating cash flows will not be affected O Net operating cash flows could increase or decrease O Net operating cash flows will decrease O Net operating cash flows will increase Question 15 Company X had the following account balances for 2020: Dec. 31 Jan. 1 Prepaid $ 19 $ 12 Insurance 10 pts