Selected financial statement information and additional data for Ronis Co. is presented below. Use this information to answer the next (3) questions concerning in preparing a statement of cash flows for the year ending December 31, 2017.

2016 2017

Cash........................................................... $60,000 $122,000

Accounts receivable (net)................................ 67,000 100,000

Inventory.................................................... 210,000 198,000

Land........................................................... 350,000 300,000

Equipment................................................... 385,000 405,000

Accumulated depreciation............................... (280,000) (260,000)

TOTAL............................................ $792,000 $865,000

Accounts payable.......................................... 42,000 40,000

Bonds payable - long-term............................... 225,000 260,000

Common stock.............................................. 250,000 250,000

Retained earnings.......................................... 275,000 315,000

TOTAL............................................ $ 792,000 $865,000

Additional data for 2017:

1. Net income was $70,000.

2. Depreciation was recorded for 2017.

3. Land was sold for $65,000 cash, and no land was purchased this year.

4. Equipment with an original cost of $100,000 and book value of $55,000 was sold for a loss of $5,000.

4. Dividends were declared and paid.

5. Equipment was purchased for cash.

6. A long-term bond was issued for cash.

QUESTION:

1) What is the Cash flow from operations?

2) What is the cash flow from investing?

3) What is the cash flow from financing?

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