Partial balance sheets for Yarborough Company and additional information are found below. Yarborough Company Partial Balance Sheets as of December 31 Assets 2011 equipment $100,000; Accumulated depreciation (25,000); Inventory $40,000. Assets 2010 equipment $75,000; Accumulated depreciation ($20,000) Inventory $35,000 Shareholder's equity -- Common stock, $5 par - 2011 - $150,000 - 2010 $100,000; Paid in capital - excess of par 2011 $20,000 -- 2010 $0; Retained earnings 2011 $40,000 -- 2010 $30,000 Additional Information July 1: Issued 10,000 shares of common stock for cash, July 1: Purchased new equipment for cash and December 31: Paid cash dividends of $30,000. Required: Prepared the investing activities section of the statement fo cash flows for 2011