The changes in each balance sheet account for Carver Corporation during the year just completed are as follows:

	Increase			Decrease
Cash and cash equivalents	$	3,150
Accounts receivable	$	5,100
Inventory				$	6,300
Prepaid expenses	$	3,180
Long-term investments				$	18,700
Property, plant, and equipment	$	12,100
Accumulated depreciation	$	9,810
Accounts payable				$	8,800
Accrued liabilities	$	5,150
Bonds Payable				$	12,960
Common Stock	$	3,180
Retained Earnings	$	2,150

Carver Corporation's income statement for the year just ended shows the following:

Income Statement
Sales	$	362,490
Cost of goods sold		197,600
Gross margin		164,890
Selling and administrative expense		162,740
Net income	$	2,150

The company did not dispose of any property, plant, and equipment, buy any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. Carver Corporation uses the direct method to construct its statement of cash flows.

Required:

a. Determine the sales adjusted to the cash basis.

b. Determine the cost of goods sold adjusted to the cash basis.

c. Determine the selling and administrative expenses adjusted to a cash basis.

d. Determine the net cash provided by (used in) operating activities. (Negative amounts should be indicated by a minus sign.)

e. Determine the net cash provided by (used in) investing activities. (Negative amounts should be indicated by a minus sign.)

f. Determine the net cash provided by (used in) financing activities. (Negative amounts should be indicated by a minus sign.)