E11-33B. (Learning Objectives 4, 5: Computing investing and financing amounts for the statement of cash flows) Compute the following items for the statement of cash flows:

a. Beginning and ending PPE, Net, are €102,000 and €98,000, respectively. Depreciation for the period was €13,000, and purchases of new PPE were €30,000. PPE were sold at a €6,000 gain. What were the cash proceeds of the sale?

b. Beginning and ending Retained Earnings are €46,000 and €70,000, respectively. Net income for the period was €49,000, and share dividends were €10,000. How much were cash dividends?

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