he comparative balance sheets for Pumpkin Pie Corporation show the following information.

Additional data related to 2014 are as follows.

1. Equipment that had cost $20,000 and was 60% depreciated at time of disposal was sold for $5,000.

2. $18,000 of the long-term note payable was paid by issuing common stock.

3. Cash dividends paid were $15,000.

4. On January 1, 2014, the building was completely destroyed by a hurricane. Insurance proceeds on the building were $245,000 (net of $22,000 taxes).

5. Investments (available-for-sale) were sold at $3,500 below their cost. The company has made similar sales and investments in the past.

6. Cash was paid for the acquisition of equipment.

7. A long-term note for $20,000 was issued for the acquisition of some equipment.

8. Interest of $1,000 and income taxes of $23,600 were paid in cash.

Prepare the investing and financing sections of the statement of cash flows.