Burns Corporation's net income last year was $83,000. Changes in the company's balance sheet accounts for the year appear below:

	Increases (Decreases)
Asset and Contra-Asset Accounts:
Cash	$	30,500
Accounts receivable	$	21,000
Inventory	$	(28,000)
Prepaid expenses	$	3,500
Long-term investments	$	39,000
Property, plant and equipment	$	69,000
Accumulated depreciation	$	45,000
Liability and Equity Accounts:
Accounts payable	$	(28,000)
Accrued liabilities	$	18,000
Income taxes payable	$	48,000
Bonds payable	$	(59,000)
Common stock	$	41,000
Retained earnings	$	70,000

The company did not dispose of any property, plant, and equipment, sell any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend of $13,000.

Required:

a.

Prepare the operating activities section of the company's statement of cash flows for the year. (Use the indirect method.) (Amounts to be deducted should be indicated with a minus sign.)

Burns Corporation's
Statement of Cash FlowsIndirect Method (partial)
Adjustments:
		0
		$0

b.

Prepare the investing activities section of the company's statement of cash flows for the year. (Amounts to be deducted should be indicated with a minus sign.)

Burns Corporation
Statement of Cash Flows for the Year
Investing activities:
	$0

c.

Prepare the financing activities section of the company's statement of cash flows for the year. (Amounts to be deducted should be indicated with a minus sign.)

Burns Corporation
Statement of Cash Flows for the Year
Financing activities:
	$0