Please provide a feasible analysis as well at the answer to the question in the last picture. Thanks so much!

MBS Direct: Mind Tap for Longene X C Get Homework Help With Chegg ~ | + v - > X geid/574 A : Reading list a AA A 000 CASE > 13 Statement of Cash Flows for years ending 2012 and 2013 2012 2013 $ 522,000 $ 531,500 554,500 564,500 $ 1,086,500 $ (464,000) $ 1,086,000 $ (439,000) (523,000) (572,000) 68,500 (503,500) (19,000) 87,500 307,500 (215,500) (5,500) (36,500) 389,500 $ 187,500 $ Operating activities: Net profits Depreciation Profits before depreciation Increase in accounts receivable Payments for inventory: Increase in inventory Increase in accounts payable Total payment for inventory Increase in prepaid expenses Increase (decrease) in accrued expenses Cash flows from operations Investing activities: Increase in gross fixed assets Decrease (increase) in other assets Cash flows from investing activities Financing activities: Increase in notes payable Increase (decrease) in long-term debt Issued common stock Cash dividends paid Cash flows from financing activities Net change in cash Beginning cash $ (861,500) $ (978,000) 10,500 (967,500) $ (861,500) $ $ 92,000 $ 625,000 (112,500) 77,500 (81,000) $ 509,000 $ (165,000) 180,500 643,000 186,500 (140,500) 781,000 $ $ 203,000 15,500 X geid/574 A : Reading list a AA A 000 CASE > 13 Statement of Cash Flows for years ending 2012 and 2013 2012 2013 $ 522,000 $ 531,500 554,500 564,500 $ 1,086,500 $ (464,000) $ 1,086,000 $ (439,000) (523,000) (572,000) 68,500 (503,500) (19,000) 87,500 307,500 (215,500) (5,500) (36,500) 389,500 $ 187,500 $ Operating activities: Net profits Depreciation Profits before depreciation Increase in accounts receivable Payments for inventory: Increase in inventory Increase in accounts payable Total payment for inventory Increase in prepaid expenses Increase (decrease) in accrued expenses Cash flows from operations Investing activities: Increase in gross fixed assets Decrease (increase) in other assets Cash flows from investing activities Financing activities: Increase in notes payable Increase (decrease) in long-term debt Issued common stock Cash dividends paid Cash flows from financing activities Net change in cash Beginning cash $ (861,500) $ (978,000) 10,500 (967,500) $ (861,500) $ $ 92,000 $ 625,000 (112,500) 77,500 (81,000) $ 509,000 $ (165,000) 180,500 643,000 186,500 (140,500) 781,000 $ $ 203,000 15,500