Cash Debit Credit Balance, December 31, prior year 13,800 Receipts from customers 82,800 Payments for inventory 42,400 Receipts from equipment sale 35,500 Payments for salaries 27,600 Receipts from issuing stock 55,200 Payments for land 69,000 Payments for a copyright 22,700 Payments for dividends 4,900 Balance, December 31, current year 20,700 Use the above Cash account to determine

(a) cash flows used by investing activities and (b) cash flows provided by financing activities.