Oering's Furniture Corporation is a Virginia-based manufacturer of furniture. In a recent year, it reported the following activities: Net income Purchase of property, plant, and equipment Borrowings under line of credit (bank) Proceeds from issuance of stock Cash received from customers Payments to reduce long-term debt Sale of marketable securities Proceeds from sale of property and equipment Dividends paid Interest paid Purchase of treasury stock (stock repurchase) S 5,154 1,087 1,127 26 37,178 50 239 6,879 284 92 2,581 Required Based on this information, present the cash flows from investing and financing activities sections of the cash flow statement. (List cash outflows as negative amounts.) OERING'S FURNITURE CORPORATION Statement of Cash Flows (Partial) Cash flows from investing activities Cash flows from financing activities