Canadian accounting:

	Viking Corp. Balance Sheet Dec 31
	20x9	20x8
Cash	100,000	42,000
Accounts Receivable	68,000	33,500
Allowance for doubtful accounts	(8,000)	(3,500)
Inventory	120,000	140,000
Prepaid Expenses	9,000	12,000
Land	120,000	80,000
Building	75,000	60,000
Equipment	300,000	280,000
Accumulated depreciation	(165,000)	(142,000)
FVTICI Investments	95,000	75,000
Patents	112,000	88,000
	$826,000	$665,000
Accounts payable	63,000	42,000
Wages payable	16,000	18,000
Unearned revenue	35,000	60,000
Bonds payable	100,500	124,860
Common Stock	240,000	140,000
Retained earnings	367,500	286,140
A*OCI-FVTOCI Investments	4,000	(6,000)
	$826,000	$665,000

	Viking Corp. Income Statement Year ended Dec 31, 20x9
Sales		1,547,000
Cost of goods sold	727,850
depreciation expense - Building and equipment	88,000
Amortization expense - patents	22,000
Wage expense	116,000
Interest expense	19,500
Bad debt expense	9,300
Insurance expense	33,000
Property tax expense	28,600
Sales and general administrtive expenses	56,000	1,100,250
		446,750
Gain on sale of equipment		32,000
Loss on sale of land		(42,000)
Income before Income Taxes		436,750
Income tax expense		174,750
Net Income		262,000
Other comprehensive income
Gain on FVTOCI Investments		19,000
Total comprehensive income		$281,000

Other Information:

- The company exchanged shares for land having a value of $100,000

- The company disposed of equipment costing $80,000

- During the year, the company acquired $29,000 in additional FVTOCI investments for cash.

- Land having a cost of $60,000 was disposed of during the year

Required

(a) Prepare the cash flow from operation section of the Statement of Cash Flow using the indirect method.

(b) Prepare the cash flow from operation section of the Statement of Cash Flow using the direct method.

(c) Prepare the cash flow from investing section of the Statement of Cash Flow.

(d) What is the amount of cash dividends paid for the year ended December 31, 20x9.