Sodal Nearing Sodal Hugging Corp Comparative Balance Sheets December 31, 2014 Assets 2014 2013 Cash 100,700 48,850 Accounts receivable 92,170 32,350 Inventory 112,660 102,300 Prepaid expenses 29,380 25,570 Long-term investments 140,270 114,870 Plant assets 264,690 242,990 Accumulated depreciatn 46,770 52,910 Total 693,100 514,020 Liabilities and Stockholders' Equity Accounts payable 111,940 67,100 Accrued expenses payabl 16,160 17,480 Bonds payable 113,400 149,830 Common stock 220,960 174,050 Retained earnings 230,640 105,560 Total 693,100 514,020 change 51,850 59,820 10,360 3,810 25,400 21,700 6,140 44,840 -1,320 -36,430 46,910 125,080 Other information: Net income is 174,730, which indudes a gain on sale of plant asset of 4,500. Which of the following is induded in the Operating section of Statement of Cash Flows? a Increase in accounts receivable -59,820 Increase in inventory 10,360 Decrease in accrued expenses payable 1,320 d Increase in accounts payable 44,840 e Gain on disposal of plan assets 4,500