Statement of Cash Flows Carter Company has the following income statement and balance sheet for 12-31-21: Carter Company Income Statement For the year ending December 31, 2021 Sales Cost of Goods Sold Gross Profit Operating Expenses Depreciation Expense Operating Income Gain on Sale of Asset 1,500 600 900 700 5 195 5 Net Income Carter Company Balance Sheet As of December 31, 2021 and 2020 200 2021 2020 Cash 250 100 Accounts Receivable 150 50 Inventory 25 50 Total Current Assets 425 200 Equipment 95 100 Accumulated Depreciation (25) (25) Total Assets 496 275 Accounts Payable (current) 100 75 Bonds Payable (long-term) 120 100 Total Liabilities 220 175 Common Stock 10 10 Retained Earnings 266 90 Total Equity 275 100 Total Liabilities and Equity 495 276 Additional Relevant Information . Equipment that cost $20 with accumulated depreciation of $5 was sold for $20 The company borrowed $20 via a bond payable The company paid $15 for new equipment. The company declared and paid a $25 dividend Required What is the net cash increase