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 Sales to customers on account Purchase of materials on account Purchase of equipment with a promissory note to pay later $ 23,800 172,900 78,500 67,500 211,800 117,600 44,600 Issuance of Common Stock for cash Payment of office rent Payment of dividends Payment of salaries Payment of advertising expense Purchase of equipment for cash Payment for materials $ 16,700 37,000 12,900 62,000 20,600 15,500 192,200 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? 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. The Statement of Cash Flows could not be completed based on the information provided