Determine the amount of cash received and paid for financing and investing activities and the cash flows as they would appear on Rogersons statement of cash flows for the year ended December 31, 20-2. Use a minus to indicate any decreases in cash or cash outflows.

Rogerson Company
Statement of Cash Flows (Partial)
For the Year Ended December 31, 20-2
Cash flows from investing activities:
	$
Total cash used by investing activities		$
Cash flows from financing activities:
	$
Net cash provided by financing activities

Cash Flows from Investing and Financing Activities

Determine the amount of cash received and paid for financing and investing activities and the cash flows as they would appear on Rogersons statement of cash flows for the year ended December 31, 20-2. Use a minus to indicate any decreases in cash or cash outflows.

Rogerson Companys comparative balance sheet as of December 31, 20-2 and 20-1, showed the following with regard to investing and financing activities:

	20-2		20-1
Building		$133,500		$0
Equipment		81,600		0
Notes payable		28,100		17,000
Common stock at par		287,200		233,800
Paid-in capital in excess of par		84,000		54,500
Retained earnings		257,900		200,000

Net income for 20-2 was $92,900, and cash dividends of $35,000 were declared and paid. Rogerson did not sell any buildings or equipment and did not retire any debt.