Dalmeyer Co. is preparing the company's statement of cash flows for the fiscal year just ended. Using the following information about this year's financial events, determine a. the amount of cash flows from operating activities using the indirect method b. The amount of cash flows from investing activities; c. The amount of cash flows from financing activities; d. The increase or (decrease) in cash for the year.

LABEL your answers a, b, c, d at the TOP of the essay box, and show all work (or a complete statement) below. : Net income $182,000 Gain on the sale of equipment 12,300 Proceeds from the sale of equipment 92,300 Depreciation expense - equipment 50,000 Payment of bonds at maturity 100,000 Purchase of land 200,000 Issuance of common stock 300,000 Increase in merchandise inventory 35,400 Decrease in accounts receivable 28,800 Increase in accounts payable 23,700 Payment of cash dividends 32,000