1. Cash Flows from Investing and Financing Activities

   Determine the amount of cash received and paid for financing and investing activities and the cash flows as they would appear on Rogersons statement of cash flows for the year ended December 31, 20-2. Use a minus to indicate any decreases in cash or cash outflows.

   Rogerson Companys comparative balance sheet as of December 31, 20-2 and 20-1, showed the following with regard to investing and financing activities:

   	20-2		20-1
   Building		$130,100		$0
   Equipment		86,600		0
   Notes payable		30,100		18,100
   Common stock at par		318,500		266,800
   Paid-in capital in excess of par		80,300		51,500
   Retained earnings		266,800		206,900

   Net income for 20-2 was $92,200, and cash dividends of $32,300 were declared and paid. Rogerson did not sell any buildings or equipment and did not retire any debt.

Determine the amount of cash received and paid for financing and investing activities and the cash flows as they would appear on Rogersons statement of cash flows for the year ended December 31, 20-2. Use a minus to indicate any decreases in cash or cash outflows.

Rogerson Company
Statement of Cash Flows (Partial)
For the Year Ended December 31, 20-2
Cash flows from investing activities:
Purchased building	$
Purchased equipment
Total cash used by investing activities		$
Cash flows from financing activities:
Issued notes payable	$
Issued common stock
Paid cash dividends
Net cash provided by financing activities