a)Cash flows from investing

b) cash flows from operating

c) cash flows from financing activities

d) net change in cash

cash balance in january 1

cash balance in december 31

- Dividends of $55,000 were declared and paid. - Accounts payable and accounts receivable relate solely to purchases and sales of inventory. Prepaid items related only to advertising expenses. dditional information about transactions and events occurring in 2021 follows: - Dividends of $55,000 were declared and paid. - Accounts payable and accounts receivable relate solely to purchases and sales of inventory. Prepaid items related only to advertising expenses. - The increase in common stock and paid-in capital resulted from issuing additional shares for cash