The balance sheet data of Brown Company at the end of 2014 and 2013 are shown below.

		2014			2013
Cash		$29,860			$35,199
Accounts receivable (net)		54,924			44,843
Inventory		65,174			44,915
Prepaid expenses		14,705			25,110
Equipment		90,259			74,656
Accumulated depreciationequipment		(17,596	)		(7,932	)
Land		70,210			40,010
TOTALS		$307,536			$256,801
Accounts payable		$65,042			$51,707
Accrued expenses		14,629			17,709
Notes payablebank, long-term		0			23,203
Bonds payable		29,798			0
Common stock, $10 par		188,920			158,720
Retained earnings		9,147			5,462
TOTALS		$307,536			$256,801

Land was acquired for $30,200 in exchange for common stock, par $30,200, during the year; all equipment purchased was for cash. Equipment costing $13,232 was sold for $3,310; book value of the equipment was $6,390. Cash dividends of $9,140 were declared and paid during the year.

Solve for:

a) Net cash (provided or used) by operating activites

b) Net cash (provided or used) by Financing Activities

c) Net cash (provided or used) by Investing Activities