starting balance of 964,800

Decrease in accounts payable (35,820) Net casit flow used for operating activities S (169,600) Cash fiows from (used for) investing activities: \begin{tabular}{l} Cash received from land sold \\ Cash paid for acquisition of building \\ Cash paid for purchase of equipment \\ \hline \end{tabular} \begin{tabular}{|r|} \hline$151,200 \\ \hline(561,600) \\ \hline(104,400) \\ \hline \end{tabular} Net cash flow used for investing activities (514,800) Cash flows from (used for) financing activites: \begin{tabular}{|c|c|c|} \hline Cash received from issuance of bonds payable & & $270.000 \\ \hline Cash received from issuance of common stock & - & 400,000 \\ \hline Cash paid for dividends & r & \\ \hline \end{tabular} Net cash flow from financing activities Net increase (decrease) in cash Cash balance, January 1, 20Y2 Cash balance, December 31, 20Y2 \begin{tabular}{|rr|} \hline$ & (46,800) \\ \hline & 964,800 \\ \hline$ & 918,000 \\ \hline \end{tabular}