1 Data Table 13,100 10,000 (6,400) provided by operating activities: Depreciation Loss on sale of equipment Gain on sale of land Change in assets and liabilities: Decrease in Accounts receivable Increase in Inventory Increase in Prepaid expenses Increase in Accounts payable Decrease in Taxes payable 59,700 (7,500) 1,100 1,600 (1,200) 13,000 83,400 Increase in Unearned revenue 98,300 Net cash provided by operating activities Cash flows from investing activities: Purchase of equipment Sale of equipment (24,000) 5,000 85,200 66,200 Sale of land Net cash provided by investing activities Cash flows from financing activities: Repayment of long-term debt Issuance of common stock (17,000) 33,000 (3,000) Dividends paid (dividends declared, $7,000) 13,000 Net cash provided by financing activities Increase (decrease) in cash Cash balance, December 31, 2017 177,500 10,800 188,300 Cash balance, December 31, 2018