Ex. 5 Using the following information:

Purchase of treasury stock $40,000

Proceeds from sale of equipment 25,000

Interest expense on borrowing 3,000

Issuance of bonds payable 52,500

Payment of dividends 10,000

Gain on sale of equipment 2,000

Stock dividends 15,000

Issuance of common stock 20,000

Compute the cash flow from financing activities.

Compute the cash flow from investing activities.