The following are the information provided by the company's trial balance for December 31, 2021 and 2020.

2021 2020

Cash ? 36,000

Accounts receivable, net 53,000 57,000

Inventory 161,000 123,000

Land 180,000 285,000

Building 300,000 300,000

Accumulated depreciation (75,000) (60,000)

Equipment 1,565,000 900,000

Accumulated depreciation (177,000) (141,000)

Accounts payable 202,000 150,000

Bonds payable 450,000 0

Capital stock, P 10 par 1,525,000 1,525,000

Retained earnings 284,000 225,000

Additional information:

1. Net income for the year amounted to 104,000
2. Cash dividends were paid amounting to 4% of par value.
3. Land was sold for 120,000
4. Sharp sold equipment , which cost 225,000 and had accumulated depreciation of 90,000 for 105,000

a. Cash flow provided by (used in) operating activities

b. Cash flow provided by ( used in) financing activities

c. Cash flow provided by ( used in) Investing Activities

d. Net increase ( decrease ) in cash

e. Cash balance as of December 31, 2021