Debit Balance December 31 prior year Receipts from customers Receipts from equipment sale Receipts from issuing stock Balance December 31 current year Cash a Cash used by investing activities b Cash provided by financing activities Credit 13 600 81 600 Payments for inventory 35 000 Payments for salaries 54 400 Payments for land Payments for a copyright Payments for dividends 20 400 41 800 27 200 68 000 22 400 4 800 Use the above Cash account to determine a cash flows used by investing activities and b cash flows provided by financing activities