Ravenna Company is a merchandiser that uses the indirect method to prepare the operating activities section of its statement of cash flows. Its balance sheet for this year is as follows:

	Ending Balance			Beginning Balance
Cash	$	85,600		$	102,500
Accounts receivable		69,500			74,800
Inventory		93,300			85,000
Total current assets		248,400			262,300
Property, plant, and equipment		249,000			238,000
Less accumulated depreciation		83,000			59,500
Net property, plant, and equipment		166,000			178,500
Total assets	$	414,400		$	440,800
Accounts payable	$	54,400		$	96,700
Income taxes payable		42,300			54,100
Bonds payable		102,000			85,000
Common stock		119,000			102,000
Retained earnings		96,700			103,000
Total liabilities and stockholders equity	$	414,400		$	440,800

During the year, Ravenna paid a $10,200 cash dividend and it sold a piece of equipment for $5,100 that had originally cost $11,400 and had accumulated depreciation of $7,600. The company did not retire any bonds or repurchase any of its own common stock during the year.

1. What is the amount of the net increase or decrease in cash and cash equivalents that would be shown on the companys statement of cash flows?

9-a. What is the amount and direction (+ or ) of the income taxes payable adjustment to net income in the operating activities section of the statement of cash flows?

11. What is the amount of net cash provided by (used in) operating activities in the companys statement of cash flows?

12. What is the amount of gross cash outflows reported in the investing section of the companys statement of cash flows?