Burns Corporation's net income last year was $96,500. Changes in the company's balance sheet accounts for the year appear below:

	Increases (Decreases)
Asset and Contra-Asset Accounts:
Cash and cash equivalents	$	14,000
Accounts receivable	$	13,500
Inventory	$	(17,100	)
Prepaid expenses	$	4,400
Long-term investments	$	10,800
Property, plant, and equipment	$	77,000
Accumulated depreciation	$	32,200
Liability and Equity Accounts:
Accounts payable	$	(18,900	)
Accrued liabilities	$	16,600
Income taxes payable	$	4,400
Bonds payable	$	(64,800	)
Common stock	$	40,800
Retained earnings	$	92,300

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 $4,200.

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 and cash outflows should be indicated with a minus sign.)

Operating activities:
Adjustments:

b. 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.)

Investing activities:

c. 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.)

Financing activities: