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1. . The following information is available for 2019. Net income was $55,000. Treasury stocks were purchased at a cost of $11,000. Equipment (cost $21,000

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1. . The following information is available for 2019. Net income was $55,000. Treasury stocks were purchased at a cost of $11,000. Equipment (cost $21,000 and accumulated depreciation $9,000) was sold for An addition to the equipment was completed at a cost of $27,000. Cash dividends of $25,000 were declared and paid. Patent amortization was $2,500. Bonds payable amounting to $30,000 were retired through issuance of ordinar Current assets including cash increased by $66,500. Current liabilities in $13,000. Cash increased by $41,500. A long-term investment in debt securities was purchased for $16,000. Bond payable of $50,000 were issued. Depreciation expense was $5,000 on the building and $8,000 on equipment. (1) Please calculate the cash flows from operating activities. [5p] (2) Please calculate the cash flows from investing activities. [2.5p] (3) Please calculate the cash flows from financing activities. [2.5p] 1. . The following information is available for 2019. Net income was $55,000. Treasury stocks were purchased at a cost of $11,000. Equipment (cost $21,000 and accumulated depreciation $9,000) was sold for An addition to the equipment was completed at a cost of $27,000. Cash dividends of $25,000 were declared and paid. Patent amortization was $2,500. Bonds payable amounting to $30,000 were retired through issuance of ordinar Current assets including cash increased by $66,500. Current liabilities in $13,000. Cash increased by $41,500. A long-term investment in debt securities was purchased for $16,000. Bond payable of $50,000 were issued. Depreciation expense was $5,000 on the building and $8,000 on equipment. (1) Please calculate the cash flows from operating activities. [5p] (2) Please calculate the cash flows from investing activities. [2.5p] (3) Please calculate the cash flows from financing activities. [2.5p]

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