Summary Balance Sheet Information Cash Accounts Receivable Inventory Prepaid Insurance End of Year 2 $3,000 2,000 1,200 900 4.400 6,000 (2,400) 1,000 End of Year 1 $?? 1,800 2400 1,200 4,000 5.100 (1.800) 0 Land Equipment Accumulated liation Patent Accounts Payable Salaries Payable Bonds Payable Common Stock Additional Paid in Capital Retained Earnings $3,800 2.100 1,500 4,500 $3,000 1,900 1,200 4,200 700 4.200 800 3,400 Additional Information: 1. Equipment with an original cost of 51.100 and a book value of $500 was sold for 5700. 2. Equipment was purchased during the year for cash 3. Common Stock was issued i lexchange for land. 4. Amortization Expense for the year amounted to $100 5. Net Income for Year 2 ls 52,300. The increase (decrease) in cash from Investing activities during Year 2 w 153.100) o $1.300) (52.300) 52.400 52.800)