The balance sheet for December 31, 2021, December 31, 2020, and the income statement for the year ended December 31, 2021, for Bucket Company follows. Bucket Company Balance Sheet December 31, 2021 and 2020 2021 2020 Assets Cash Accounts receivable, net Inventory Land Building and equipment Accumulated depreciation Total assets $ 48,000 60,000 80,000 50,000 100,000 (74.000) $264.000 $ 20,000 70,000 100,000 50,000 115,000 (70.000) $285,000 Liabilities and Stockholders' Equity Accounts payable Income taxes payable Wages payable Long-term notes payable $ 25,000 4,000 $ 28,000 3,000 10,000 60,000 10,000 50,000 Long-term notes payable 50,000 Common stock 110,000 Retained earnings 65,000 Total liabilities and stockholders' equity $264,000 60,000 100,000 84.000 $285,000 Bucket Company Income Statement For the Year Ended December 31, 2021 Sales $500,000 $330,000 90,000 Less expenses: Cost of goods sold Selling and administrative expenses (includes depreciation of $15,000) Other non-operating income (expense) Interest expense Gain on sale of equipment Total expenses Income before taxes Income tax expense Net income (5,000) 4,000 419,000 $ 81,000 32,000 $ 49.000 Additional information: 1. The only change to retained earnings was from income and dividends, 2. Equipment with a cost of $30,000 and a book value of $19,000 was sold for $23,000. Now equipment was purchased for $15,000 The change in inventory on the balance sheet would be reflected in the 2021 Statement of Cash Flows as ain): decrease in cash from investing activities. decrease in cash from operating activities. increase in cash from investing activities. Increase in cash from operating activities