Cash Flows from Investing Activities: Purchase of Long-Term Assets: -$15,000 Sale of Plant Assets: $28,000 Purchase of Patent: -$60,000 ---------------------- Cash Used in Investing Activities: -$47,000 Cash Flows from Financing Activities: Issuance of Common Stock: $70,000 Payment of Dividends: -$13,000 ---------------------- Cash Provided by Financing Activities: $57,000 Explanation: Nathan Martin's cash flows: Operating $85,000 (Net Income, Depreciation, etc.), Investing -$47,000 (Asset purchases, Patent buy), Financing $57,000 (Common Stock issuance, Dividend payment). Net cash increase: $95,000, ending with $95,000