Roland Corporation presented the following information which was extracted from its financial statements for the years 2016 and 2015:

Net income	$48000
Depreciation	$18000
issuance of bonds payable	$44000
payment of dividend	$18000
purchase of equipment	$140000
sale equipment	$74000
increase in inventory	$8000
issuance of common stock	$19000
loss on sale of equipment	$10000
Purchase of Treasury stock	$5000
Increase in accounts payable	$5000
Increase in accounts receivable	$3000
Decrease in accrued liability	$5000

Instructions:

1.Prepare a Statement showing the computation of the company's net cash flow provided by operating activities for the year ended December 31,2016.

2.Prepare a statement showing the computation of the company's net cash flow provided by financing activities for the year ended December 31,2016.