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 Sale of building for cash Bank borrowing $ 22,000 147,900 89,900 Issuance of Common Stock for cash Payment of office rent Payment of dividends $ 16,700 37,700 13,900 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