The following information is from Escape Rooms, Incs financial statements:

	Dec 31, 20x2	Dec 31, 20x1
Cash	$77,375	$12,955
A/R	89,250	68,250
Inventory	155,750	145,000
Prepaid Insurance	1,500	2,000
Investments: Debt, not cash equivalent	15,400	85,000
Plant Property and Equipment	1,250,100	1,125,000
Accumulated Depreciation	(610,000)	(572,000)
Total Assets	979,375	866,205
A/P	86,670	148,670
Salaries Payable	9,670	24,500
Notes Payable (non-trade)	35,000	75,000
Bonds payable	200,000	0
Common Stock	300,000	300,000
Retained Earnings	348,035	318,035
Total Liabilities and SE	979,375	866,205

Additional information for 20x2:

1. Sold investment in available-for-sale debt securities costing $69,600 for $73,600.

2.Equipment costing $19,900 with a book value of $4,900 was sold for $6,400.

3. Issued 6% bonds payable at face value, $20,000, for cash.

4. Purchased new equipment for $60,000 cash.

5. Paid cash dividends of $30,000.

6. Net income was $60,000.

Escape Room Corporation Statement of Cash Flows For the Year Ended December 31, 20x2
Cash flows from operating activities:
Net income		60,000
Adjustments to reconcile net Income to Net Cash:
Adjustments for noncash effects:
Changes in operating assets and liabilities:
Net cash flows from operating activities
Cash flows from investing activities:
Net cash flows from investing activities
Cash flows from financing activities:
Net cash flows from financing activities
Net increase in cash
Cash balance, January 1
Cash balance, December 31