Mr. Williams, the financial analyst of Spahr Cosmetics is currently conducting a cash flow analysis. He collected the following cash flow data.

Cash dividend	$	87,000
Purchase of bus	$	47,000
Interest paid on debt	$	32,000
Sales of old equipment	$	79,000
Repurchase of stock	$	69,000
Cash payments to suppliers	$	102,000
Cash collections from customers	$	370,000

1. What is the net cash provided by or used in investing activities?

1. $-32,000
2. $32,000
3. $79,000
4. $-47,000

2. Find the net cash provided by or used in financing activities.

1. -$188,000
2. -$156,000
3. -$124,000
4. -$220,000

3. Find the net increase or decrease in cash for the year.

1. $370,000
2. $176,000
3. $112,000
4. $286,000