Delphin Company provided the following information for 2014:
Collection of principal on long-term loan to a supplier	$35,000
Acquisition of equipment for cash	$10,000
Proceeds from the sale of long-term investment at book value	$27,000
Issuance of common stock for cash	$20,000
Net income for the year was	$35,000.00
Depreciation expense was	$25,000.00
Redeemed bonds payable	$24,000.00
Paid cash dividends	$9,000.00
Purchased land by issuing bonds payable	$40,000
Accounts receivable increased	$5,000.00
Prepaid expenses increased	$4,000.00
Accounts payable increased	$6,000.00
Salaries payable decreased	$3,000.00
The beginning cash balance was	$14,000.00
Required:
1. Calculate the amount of cash flows from operating activities using the indirect method. (12 points)
2. How much is cash flows from investing activities? (3 points)
3. How much is cash flows from financing activities? (3 points)
4. How much is the net change in the cash account during the year? (3 points)
5. How much is the ending cash balance? (3 points)