A. Calculate net cash provided by operating activities

B. Calculate investing activities

C. Calculate financing activities

i. equipment bought for 97000, paid in cash

ii. securities sold at cost

iii. equipment sold for 15500, the original price when bought was 47000. The profit was 8750.

iv. dividends of the year was 83400

Balance sheet
	2015	2014
Assets
Cash	82700	47250
Accounts receivable	90800	57000
Inventory	126900	102650
Investments	84500	87000
Equipment	255000	205000
Accumulated depreciation	(49500)	(40000)
Total	590400	458900
Liabilities & equity
Accounts payable	57700	48280
Other payable (unpaid cost)	12100	18830
Notes payable	100000	70000
Share capital	250000	200000
Retained earnings	170600	121790
Total	590400	458900
Income statement
Sale	297500
Cost of goods sold	99460
Gross profit	198040
Operation expense	14670
Depreciation	49700
Interest expense	2940
Profit of sale of equipment	8750
Profit before taxes	139480
Income tax	7270
Net income	132210