The statement of financial position data of Yasser Company at the end of 2015 and 2014 follow (amounts in thousands).

2015 2014

Equipment ¥ 90,000 ¥ 75,000

Accumulated depreciation—equipment (18,000) (8,000)

Land 70,000 40,000

Inventory 65,000 45,000

Accounts receivable (net) 55,000 45,000

Prepaid expenses 15,000 25,000

Cash 30,000 35,000

¥307,000 ¥257,000

Share capital—ordinary, $10 par ¥189,000 ¥159,000

Retained earnings 8,000 5,000

Notes payable—bank, long-term –0– 23,000

Bonds payable 30,000 –0–

Accounts payable 65,000 52,000

Accrued expenses 15,000 18,000

¥307,000 ¥257,000

Additional information:

• 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.

Compute net cash provided (used) by:

(a) Operating activities (indirect).

(b) Investing activities.

(c) Financing activities.