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netna 2E23-16 (Cash Provided by Operating, Investing, and Financing Activities) The statement of financial 5 position data of Yang Company at the end of 2015 and 2014 follow (amounts in thousands). 2015 2014 Equipment WERD 90,000 V 75,000 Accumulated depreciation equipment (18,000) (8,000) Land 70,000 40,000 Inventory 65,000 45,000 Accounts receivable (net) 55,000 45,000 Prepaid expenses 15,000 25,000 Cash 30,000 35,000 V307,000 V257,000 Share capital - ordinary, $10 par V189,000 V159,000 Retained earnings 8,000 5,000 Notes payable-bank, long-term -0- 23,000 Bonds payable 30,000 -0- Accounts payable 65,000 52,000 Accrued expenses 15,000 18,000 V307.000 V257.000 Land was acquired for 30,000 in exchange for ordinary shares, par V30,000, during the year; all equipment purchased was for cash. Equipment costing Y13,000 was sold for $3,000; book value of the equipment was 46,000. Cash dividends of 19,000 were declared and paid during the year. Instructions Compute net cash provided (used) by: (a) Operating activities (indirect). (b) Investing activities. (c) Financing activities