Exercise 12-20A - develop the cash flows from operating activities File is attached.

The income statement and additional data of Bolton Travel Products, Inc., follow: Additional data: a. Acquisition of plant assets was $130,000. Of this amount, $75,000 was paid in cash and $55,000 by signing a note payable. b. Proceeds from sale of land totaled $25,000. c. Proceeds from issuance of common stock totaled $50,000. d. Payment of long-term note payable was $16,000. e. Payment of dividends was $11,000. f. From the balance sheets