The statement of financial position data of Yang Ltd. at the end of 2019 and 2018 follow (amounts in thousands).

Land was acquired for ¥30,000 in exchange for ordinary shares, par ¥30,000, during the year; all equipment purchased was for cash. Equipment costing ¥13,000 was sold for ¥3,000; book value of the equipment was ¥6,000. Cash dividends of ¥9,000 were declared and paid during the year.

Instructions

Compute net cash provided (used) by:

a. Operating activities (indirect).

b. Investing activities.

c. Financing activities.