Gibraltar Industries, Inc., is a manufacturer of steel products for customers such as Home Depot, Lowes, Chrysler, Ford, and General Motors. In the year ended December 31, 2010, it reported the following activities:

$(90,868) Net income Purchase of property, plant, and equipment 8,270 58,767 Payments on notes payable (bank) Net proceeds from stock issuance 260 Depreciation 26,195 Proceeds from sale of property, plant, and equipment 293 Decrease in accounts receivable 3,915 Proceeds from notes payable (bank) 8,359 Payment of dividends Other financing cash outflows (1,094) Required: 1. Based on this information, present the cash flows from the investing and financing activities sections of the cash flow statement. (List cash outflows as negative amounts.) GIBRALTARINDUSTRIES, INC. Statement of Cash Flows For the Year Ended December 31, 2010 Cash Flows from Investing Activities Cash Flows from Financing Activities