Cash flows from (used for) investing activities: Cash received from land sold Cash paid for acquisition of building Cash paid for purchase of equipment Net cash flow used for investing activities Cash flows from (used for) financing activities: Cash received from issuance of bonds payable Cash received from issuance of common stock Cash paid for dividends Net cash flow from financing activities Net increas (decrease) in cash Cash balance, January 1, 20Y2 Cash balance, December 31, 20Y2 $ 151,200 (561,600) (104,400) $ 270,000 400,000 (514,800) 964,800 $918,000

Cash flows from (used for) investing activities: \begin{tabular}{|l|r|} \hline Cash received from land sold & $151,200 \\ \hline Cash paid for acquisition of building & (561,600) \\ \hline Cash paid for purchase of equipment & (104,400) \\ \hline \end{tabular} Net cash flow used for investing activities (514,800) Cash flows from (used for) financing activities: Cash received from issuance of bonds payable Cash recelved from issuance of common stock Cash paid for dividends Net cash flow frm financing activities Net increase (decrease) in cash Cash balance, January 1, 20Y2 Cash balance, December 31,20Y2 \begin{tabular}{|c|c|} \hline & 964,800 \\ \hline$ & 918,000 \\ \hline \end{tabular}