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Which line item on the cash flow statement increased the most for Scenic Industries in the financing section? Statement of Cash Flows For Year Ended

Which line item on the cash flow statement increased the most for Scenic Industries in the financing section?

Statement of Cash Flows
For Year Ended December 31, 2013
Cash flows from operating activities:
Net income $ 183,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense 4,900
Gain on Sale of Equipment (4,400)
Increase in Accounts Receivable (3,000)
Decrease in Inventory 7,300
Increase in Prepaid Insurance (500)
Decrease in Accounts Payable (3,300)
Decrease in Salaries Payable (4,500)
Increase in Interest Paid 2,400
Increase in Taxes Paid 5,300
Decrease in Other accrued operating expenses (3,300) 900
Net cash provided by operating activities $ 183,900
Cash flows from investing activities:
Proceeds from sale of Equipment 15,100
Purchase of Equipment (29,700)
Purchase of Long-Term Investments (113,000)
Net cash used for investing activities $ (127,600)
Cash flows from financing activities:
Payment of Dividends (24,800)
Repayment of Bonds Payable (35,000)
Proceeds from Issuance of Common Stock 30,000
Net cash used for financing activities (29,800)
Net Increase in Cash 26,500
Cash Balance, December 31, 2012 23,500
Cash balance, December 31, 2013 $ 50,000

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