Burns Corporation's net income last year was $94,600. Changes in the company's balance sheet accounts for the year appear below:

	Increases (Decreases)
Asset and Contra-Asset Accounts:
Cash and cash equivalents	$ 24,200
Accounts receivable	$ 13,700
Inventory	$ (17,300)
Prepaid expenses	$ 4,300
Long-term investments	$ 10,600
Property, plant, and equipment	$ 71,400
Accumulated depreciation	$ 32,600
Liability and Equity Accounts:
Accounts payable	$ (19,600)
Accrued liabilities	$ 17,400
Income taxes payable	$ 4,400
Bonds payable	$ (62,400)
Common stock	$ 44,000
Retained earnings	$ 90,500

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 $4,100.

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.

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