E23-16 (Cash Provided by Operating, Investing, and Financing Activities) The balance sheet data of 5 Brown Company at the end of 2014 and 2013 follow.

	2014	2013
Cash	$ 30,000	$ 35,000
Accounts receivable (net)	55,000	45,000
Inventory	65,000	45,000
Prepaid expenses	15,000	25,000
Equipment	90,000	75,000
Accumulated depreciationequipment	(18,000)	(8,000)
Land	70,000	40,000
	$307,000	$257,000
Accounts payable	$ 65,000	$ 52,000
Accrued expenses	$ 15,000	18,000
Notes payablebank, long-term	-0-	23,000
Bonds payable	30,000	-0-
Common stock, $10 par	189,000	159,000
Retained earnings	8,000	5,000
	$307,000	$257,000

Land was acquired for $30,000 in exchange for common stock, par $30,000, during the year; all equipment purchased was for cash. Equipment costing $10,000 was sold for $3,000; book value of the equipment was $6,000. Cash dividends of $10,000 were declared and paid during the year.

Instructions

Compute net cash provided (used) by:

(a) Operating activities.

(b) Investing activities.

(c) Financing activities