Burns Corporation's net income last year was $97,400. Changes in the company's balance sheet accounts for the year appear below:

	Increases (Decreases)
Asset and Contra-Asset Accounts:
Cash and cash equivalents	$ 18,800
Accounts receivable	$ 13,800
Inventory	$ (17,600)
Prepaid expenses	$ 4,400
Long-term investments	$ 10,900
Property, plant, and equipment	$ 75,600
Accumulated depreciation	$ 32,900
Liability and Equity Accounts:
Accounts payable	$ (18,700)
Accrued liabilities	$ 17,100
Income taxes payable	$ 4,200
Bonds payable	$ (64,200)
Common stock	$ 41,600
Retained earnings	$ 93,000

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 $4,400.

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.)

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.)

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.)