The balance sheet data of Brown Company at the end of 2014 and 2013 are shown below. 2014 2013 Cash $30,397 $35,269 Accounts receivable (net) 54,981 44,837 Inventory 65,228 44,672 Prepaid expenses 15,284 24,753 Equipment 89,591 74,920 Accumulated depreciationequipment (18,201 ) (7,969 ) Land 70,300 39,830 $307,580 $256,312 Accounts payable $64,634 $51,663 Accrued expenses 15,146 18,378 Notes payablebank, long-term 0 23,272 Bonds payable 29,549 0 Common stock, $10 par 189,480 159,010 Retained earnings 8,771 3,989 $307,580 $256,312 Land was acquired for $30,470 in exchange for common stock, par $30,470, during the year; all equipment purchased was for cash. Equipment costing $13,239 was sold for $3,060; book value of the equipment was $5,970. Cash dividends of $8,760 were declared and paid during the year. Compute the following: (Show amounts that decrease cash flow with either a - sign e.g. -12,000 or in parenthesis e.g. (12,000).) (a) Net Cash by Operating activities. $ (b) Net Cash by Investing activities. $ (c) Net Cash by Financing activities. $