Balance, December 31, prior year 13,200 Receipts from customers: 79,200 Payments for inventory: $40,600 Receipts from equipment sale 34,000 Payments for salaries: 26,400 Receipts from issuing stock: 52,800 Payments for land: 66,000 Payments for a copyright: 21,800 Payments for dividends: $4,600 Balance, December 31, current year 19,800 Use the above cash account to determine (a) cash flows used by investing activities and (b) cash flows provided by financing activities.