Cosh flows from investing activities Purchase of equipment \( \$ \longdiv { - 2 1 , 5 0 0 } \) Proceeds from disposal of equipment Net cash used byinvesting activities Cash flows from financing activities Sale of common shares Payment of cash dividends 33.810 Repayment of bankloan payable 106,000 Repurchase of common shares 21,000 Net cash used by financing activities 119,810 Cosh flows from investing activities Purchase of equipment \( \$ \longdiv { - 2 1 , 5 0 0 } \) Proceeds from disposal of equipment Net cash used byinvesting activities Cash flows from financing activities Sale of common shares Payment of cash dividends 33.810 Repayment of bankloan payable 106,000 Repurchase of common shares 21,000 Net cash used by financing activities 119,810