Hampton Company reports the following information for its recent calendar year.

Income Statement Data				Selected Year-End Balance Sheet Data
Sales	$	75,000		Accounts receivable increase	$	8,000
Expenses				Inventory decrease		3,000
Cost of goods sold		36,000		Salaries payable increase		800
Salaries expense		8,000
Depreciation expense		6,000
Net income	$	25,000

Required:

Prepare the operating activities section of the statement of cash flows for Hampton Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)

Arundel Company disclosed the following information for its recent calendar year.

Income Statement Data					Selected Year-End Balance Sheet Data
Revenues	$	90,000			Accounts receivable decrease	$	24,000
Expenses					Purchased a machine for cash		20,000
Salaries expense		71,000			Salaries payable increase		26,000
Utilities expense		33,000			Other accrued liabilities decrease		16,000
Depreciation expense		32,200
Other expenses		8,700
Net loss	$	(54,900	)

Required:

1. Prepare the operating activities section of the statement of cash flows using the indirect method. (Any losses or amounts to be deducted should be indicated with a minus sign.)

Equipment with a book value of $83,500 and an original cost of $167,000 was sold at a loss of $31,000.

Paid $103,000 cash for a new truck.

Sold land costing $325,000 for $425,000 cash, yielding a gain of $100,000.

Long-term investments in stock were sold for $92,800 cash, yielding a gain of $15,500.

Use the above information to determine this company's cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.)