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 $ 52,800 182,500 Sale of building for cash Issuance of Connon Stock for cash Payment of office rent 99,800 Payment of dividends $ 15,700 46,100 13,000 Bank borrowing 50,700 Payment of salaries 54,600 Sales to customers on account 177,300 Payment of advertising expense 26,700 Purchase of materials on account 132,900 Purchase of equipment with a promissory note to pay later 38,000 Purchase of equipment for cash Payment for materials 20,300 237,800 Required: 1. What is the Cash balance at the end of the year? ces 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.) Not investing cash flow