8) Sigma's comparative financial statements included the following amounts for the current year:

Depreciation expense	$102
Loss on sale of fixed assets	$26
Increase in Account Receivable	$52
Decrease in accounts payable	$42
Decrease in inventory	$65
Increase in taxes payable	$29
Net Income	$500

Using the indirect method, how much are net cash flows from operating activities?

9) Deltas financial statements included the following amounts for the current year:

Retired (paid off) bonds	$52
Purchased inventory	$20
Acquired production machinery	$59
Issued common stock	$30

Based on this information, what is the amount of net cash flows from financing activities?