Specialty Auto Parts Company uses the indirect method to prepare its statement of cash flows. Refer to the following information for $2024$

Net cash provided by operating activities: $$105,000$

Net cash used for investing activities: $$(117,500)$

Net cash provided by financing activities: $$15,000$

If the cash balance at the beginning of the year was $$13,100,$ what is the ending cash balance?

A$.$ $$15,600$

B$.$ $$2,500$

C$.$ $$12,500$

D$.$ $$13,100$

Presented here are the accounts of Pembroke Bookkeeping Company for the year ended December $31,2024.$

$($Click the icon to view the accounts.$)$

Read the requirements.

Requirement $1.$ Prepare Pembroke Bookkeeping Company's income statement for the year ended December $31,2024.$

Data table

$\backslash$table$[[$Land$,4,000,$Common Stock,$$,33,000],[$Notes Payable,$30,000,$Accounts Payable,,$17,000],[$Property Tax Expense,$2,700,$Accounts Receivable,,$1,700],[$Dividends$,28,000,$Advertising Expense,,$11,000],[$Rent Expense,$7,000,$Building,,$197,900],[$Salaries Expense,$63,000,$Cash,,$2,400],[$Salaries Payable,$700,$Equipment,,$12,000],[$Service Revenue,$220,000,$Insurance Expense,,$2,400],[$Office Supplies,$11,000,$Interest Expense,,$6,600],[$Retained Earninas. Dec. $31.,49\mathrm{.}000,,,]]$