Revise your Statement of Cash Flows based on the new information provided below and then answer the questions that follow. (Note: You do not need to upload your revised worksheet for Part 2.) Beginning cash balance Collections from customers $ 22,000 147,900 Issuance of Common Stock for cash Payment of office rent $ 16,700 37,700 Sale of building for cash 89,900 Payment of dividends 13,900 Bank borrowing 67,300 Payment of salaries 60,400 Sales to customers on account 179,300 Payment of advertising expense 21,200 Purchase of materials on account 132,100 Purchase of equipment with a promissory note to pay later 40,200 Purchase of equipment for cash Payment for materials 16,200 187,900 Required: 1. What is the Cash balance at the end of the year? Cash balance 2. What is the Net operating cash flows? (Negative values should be indicated with a minus sign.) Net operating cash flow 3. What is the Net investing cash flows? (Negative values should be indicated with a minus sign.) Net investing cash flow 4. What is the Net financing cash flows? (Negative values should be indicated with a minus sign.) Net financing cash flow 5. What was the signficant difference between the preparation of this Statement of Cash Flows and the one completed in Part 1? O There was no significant difference between the two. The information provided included non-cash transactions which are not inlcuded on the Statement of Cash Flows. O The Statement of Cash Flows could not be completed based on the information provided