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

	Increase			Decrease
Cash and cash equivalents	$	3,090
Accounts receivable	$	5,500
Inventory				$	6,600
Prepaid expenses	$	3,240
Long-term investments				$	18,190
Property, plant, and equipment	$	11,220
Accumulated depreciation	$	9,810
Accounts payable				$	8,640
Accrued liabilities	$	5,250
Bonds Payable				$	12,240
Common Stock	$	3,120
Retained Earnings	$	21,500

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

Income Statement
Sales	$	385,000
Cost of goods sold		197,600
Gross margin		187,400
Selling and administrative expense		165,900
Net income	$	21,500

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.)