Please answer these two:

1)Use the starting balance sheet, income statement, and the list of changes to answer the question.

Ruston Company Balance Sheet As of December 31, 2022 (amounts in thousands)
Cash	21,000	Liabilities			25,000
Other Assets	31,000	Equity			27,000
Total Assets	52,000	Total Liabilities & Equity			52,000
Ruston Company Income Statement January 1 to March 31, 2023 (amounts in thousands)
Revenue			3,100
Expenses			4,400
Net Income			-1,300

Between January 1 and March 31, 2023:

1. Other Assets decrease by $200,000 2. Liabilities increase by $300,000 3. Paid-In Capital does not change 4. Dividends paid of $100,000

What is the value for Cash on March 31, 2023?

Note: Account change amounts are provided in dollars but the financial statement units are thousands of dollars.

Please specify your answer in the same units as the financial statements (i.e., enter the number from your updated balance sheet).

2) Use the income statement and the list of changes to answer the question.

Ruston Company Income Statement January 1 to December 31, 2022 (amounts in thousands)
Revenue	7,800
Cost of Goods Sold (COGS)	1,560
Gross Income	6,240
Sales, General, & Administrative Expenses (SG&A)	780
Depreciation Expense	700
Other Expenses	500
Earnings Before Interest & Taxes (EBIT)	4,260
Interest	70
Pre-Tax Income	4,190
Income Taxes	1,676
Net Income	2,514

Between January 1 and December 31, 2022:

1. Accounts Receivable increase by $600,000 2. Accounts Payable increase by $300,000 3. Gross Property, Plant, & Equipment increase by $8,300,000 4. Long Term Debt increases by $700,000

Assume no other changes

What is the Net Cash Flow?

Note: Account change amounts are provided in dollars but the financial statement units are thousands of dollars.

Please specify your answer in the same units as the financial statements (i.e., enter the number from your completed statement of cash flows).