Berry Corporation reported the following cash transactions for last year.

Issued common stock at $72 per share

$180,000

Paid dividends to stockholders at year end

60,000

Received dividends from investments in other companies

32,000

Purchased bonds issued by City of Metropolis

50,000

Borrowed money from City Bank

25,000

Made payment to City Bank on loan

4,000

Purchased office equipment

12,000

Received interest payment on City of Metropolis bonds

2,000

Required:

a.Prepare the investing section of Berry's statement of cash flows.

b.Prepare the financing section of Berry's statement of cash flows.