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, 2016, it reported the following activities:

Net income	$	33,675
Purchase of equipment		10,800
Payments on notes payable to bank		400
Net proceeds from stock issuance		3,340
Depreciation		24,000
Proceeds from sale of equipment		950
Decrease in accounts receivable		40,000
Payments to acquire treasury stock		1,540

Required:

Based on this information, present the cash flows from the investing and financing activities sections of the cash flow statement. (Amounts to be deducted should be indicated by a minus sign.)

GIBRALTAR INDUSTRIES, INC. Statement of Cash Flows (Partial) For the Year Ended December 31, 2016 Cash Flows from Investing Activities: Cash Flows from Financing Activities