Burns Corporation's net income last year was $$92,800.$ Changes in the company's balance sheet accounts for the year appear below:

Increases $($Decreases$)$

Asset and Contra$-$Asset Accounts:

Cash and cash equivalents $ $21,300$

Accounts receivable $ $13,400$

Inventory $ $(17,600)$

Prepaid expenses $ $4,200$

Long$-$term investments $ $11,000$

Property, plant, and equipment $ $71,400$

Accumulated depreciation $ $33,500$

Liability and Equity Accounts:

Accounts payable $ $(18,400)$

Accrued liabilities $ $17,000$

Income taxes payable $ $4,200$

Bonds payable $ $(64,200)$

Common shares $ $43,200$

Retained earnings $ $88,400$

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 shares during the year. The company declared and paid a cash dividend of $$4,400.$

Required:

a$.$ Prepare the operating activities section of the company's statement of cash flows for the year. $($Use the indirect method.$)$

b$.$ Prepare the investing activities section of the company's statement of cash flows for the year.

c$.$ Prepare the financing activities section of the company's statement of cash flows for the year.