Balance, December 31, prior year	13,600
Receipts from customers	81,600	Payments for inventory	41,800
Receipts from equipment sale	35,000	Payments for salaries	27,200
Receipts from issuing stock	54,400	Payments for land	68,000
		Payments for a copyright	22,400
		Payments for dividends	4,800
Balance, December 31, current year	20,400

Use the above Cash account to determine (a) cash flows used by investing activities and (b) cash flows provided by financing activities.