Why must I enter $38,100 as $38,100 rather than ($38,100) to the right of Investment in Capital assets on the Statement of Cash Flows?

Why do I enter $9,200 as $9,200 to the right of Investment income rather than ($9,200)?

What are the explanations behind this using the concept of asset and cash? Or are the explanations behind them have nothing to do with assets and cash?

(6.) Required information The following information applies to the questions displayed below] The Kare Counseling Center was incorporated as a not-for-profit voluntary health and welfare organization 10 years ago. Its adjusted trial balance as of June 30, 2020, follows. Credits Debits $ 126,500 41,eee $ 4,100 2,800 178,000 210,000 Cash Pledges Receivable-Without Donor Restrictions Estimated Uncollectible Pledges Inventory Investments Furniture and Equipment Accumulated Depreciation-Furniture and Equipment Accounts Payable Net Assets Without Donor Restrictions Net Assets With Donor Restrictions-Programs Net Assets With Donor Restrictions-Permanent Endowment Contributions-Without Donor Restrictions Contributions-With Donor Restrictions-Programs Investment Income-Without Donor Restrictions Net Assets Released from Restrictions-With Donor Restrictions Net Assets Released from Restrictions-Without Donor Restrictions Salaries and Fringe Benefit Expense Occupancy and Utility Expense Supplies Expense Printing and Publishing Expense Telephone and Postage Expense Unrealized Gain on Investments Depreciation Expense Totals 120,000 20,520 196,500 50,500 140,000 348,820 38,100 9,200 22,000 22,000 288,410 38,400 6,940 4,190 3,500 2,000 30,000 $951,740 $ 951,740 1. Salaries and fringe benefits were allocated to program services and supporting services in the following percentages: counseling services, 40 percent, professional training, 20 percent: community service, 10 percent, management and general, 20 percent, and fund-raising, 10 percent. Occupancy and utility, supplies, printing and publishing, and telephone and postage expenses were allocated to the programs in the same manner as salaries and fringe benefits. Depreciation expense was divided equally among all five functional expense categories. 2. The organization had $165,314 of cash on hand at the beginning of the year. During the year, the center received cash from contributors: $310,800 that was unrestricted and $38.100 that was restricted for the purchase of equipment for the center. It had $9,200 of income earned and received on long-term investments. The center spent cash of $288,410 on salaries and fringe benefits, $22,000 on the purchase of equipment for the center, and $86,504 for operating expenses. Other pertinent information follows: net pledges receivable increased $6,000 inventory increased $1.000. accounts payable decreased $102,594, and there were no salaries payable at the beginning of the year. Answer is complete and correct. KARE COUNSELING CENTER Statement of Cash Flows Year Ended June 30, 2020 Cash Flows from Operating Activities: Cash Received from Contributors Cash Received as Investment Income Cash Paid to Employees Cash Paid for Operating Expenses $ 310,800 9.200 (288,410) (86,504) (54.914) (22,000) Net Cash Used for Operating Activities Cash Flows from Investing Activities: Purchase of Furniture and Equipment Cash Flows from Financing Activities: Proceeds from Contributions Restricted for: Investment in Capital Assets Net Increase in Cash 38,100 (38,814) Cash, July 1, 2019 Cash, June 30, 2020 165,314 126,500 Reconciliation of Changes in Net Assets to Net Cash Used for Operating Activities Change in Net Assets $ 26,680 Adjustments to Reconcile Changes in Net Assets to Net Cash Provided by Operating Activities: Depreciation 30,000 Unrealized Gain on Investments (2.000) Increase in Net Pledges Receivable (6,000) Increase in Inventory (1.000) Decrease in Accounts Payable (102,594) Net Cash Used for Operating Activities (54.914) Why must I enter $38.100 as $38.100 rather than ($38.100) or -$38.00 to the right of Investment in Capital assets on the Statement of Cash Flows? I know that an increase in a current asset causes a decrease in cash. A decrease in a current asset causes an increase in cash. The above word problem #2 communicates that Kare Counseling Center receive a Contribution-with donor restriction, a type of asset, in cash of $38.100. However, there is no mention that they sold the equipment. Why would I have to enter $38.100 as $38.100 rather than $38.100) (or -$38.100) to the right of Investment in Capital assets on the Statement of Cash Flows? It had $9,200 of income earned and received on long-term investments. Why do I enter $9.200 as $9.200 to the right of Investment income rather than ($9.200)? What is the explanation behind this using the concept of assets and cash? Or is there an explanation behind this that has nothing to do with assets and cash? Since Kare Counseling Center earned and received 99,200 in income (cash) on long-term investments, $9.200 is the ending balance of Investment income at the end of June 30, 2020. Because Kare Counseling Center's receiving of Investment income in cash is an increase in the ? then a increase in cash, a current asset. As a result, 59,200 should look like $9.200 to the right of Investment income. Based on what you see below. I know why $22.000 needs to be entered as ($22.000) because the explanation I have below. The center spent cash of $22,000 on the purchase of equipment for the The Kare Counseling Center On the section called Cash Flows from Investing Activities". I should only report the purchase of Furniture and Equipment Kare Counseling Center spent and paid $22.000 to pay for the purchase of equipment (actually Furniture and Equipment). Kare Counseling Center's paying $22,000 to purchase equipment is an increase in Furniture and Equipment, a plant asset (long-term asset), then causes a decrease in Cash, a current asset. As a result, $22,000 should look like ($22,000) to the right of Purchase of Furniture and Equipment