Pina Colada Corp.'s comparative balance sheets are presented below. Additional information: 1. Net income was $22,500. Dividends declared and paid were $18,900. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,900. Cash Flows from Operating Activities Net Income $ 22500 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Increase in Accounts Payable Decrease in Accounts Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Land Net Cash Used by Operating Activities Cash Flows from Operating Activities Issuance of Common Stock Payment of Dividends Net Cash Used by Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period 1300 2000 \begin{tabular}{rr|} \hline 2300 \\ \hline \end{tabular} 18900