Refer to Spin Master’s balance sheet shown in Appendix II. First, find the Cash balances on December 31, 2019, and December 31, 2020, and calculate the change in Cash. Next, refer to Spin Master’s statement of cash flows and identify the change in Cash reported for the year ended December 31, 2020. Explain the relationship between Spin Master’s Cash account reported on the balance sheet and the change in Cash reported on its statement of cash flows.