The comparative balance sheet of Merick Equipment Co. for December 31, 20Y9 and 20Y, is as follows: Dec. 31, Dec. 31 , 20Yg20Y Assets Cash Acoounts recelvable (net) Inventories Investments $248,60090,060254,2300$229,13082,290243,65094,390 1. nere was a \$ \$r,y Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Loss on sale of investments .84.950 Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Increase in accounts payable Decrease in accrued expenses payable Net cash flow from operating activities Cash flows from (used for) investing activities: Cash from sale of investments Cash used for purchase of land Cash used for purchase of equipment + Net cash flow used for investing activities Cash flows from (used for) financing activities: Cash from sale of common stock Cash used for dividends Net cash flow from financing activities Lncrease in cash Cash at the beginning of the year Cash at the end of the year