The following data relates to Bruins Co. financial statements of 1990 and 1991: (in millions) $10 $30 $15 $12 Depreciation Expense Net Income Accounts Receivable on 12/31/1990 Accounts Receivable on 12/31/1991 Inventory on 12/31/1990 Inventory on 12/31/1991 Accounts Payable on 12/31/1990 Accounts Payable on 12/31/1991 Gain on Sale of Equipment $30 $31 $29 $15 $1 The following information is for fiscal year 1991: The sold equipment had a net book value of $13. It was sold for cash. During the year, Bruins Co. retired bonds of $50; During the year, Bruins Co. purchased land by issuing $60 common stocks. During the year, Bruins Co. issued common stock for $300 During the year, Bruins Co. declared dividends of $30 and paid dividends of $20. During the year, Bruins Co. purchased equipment for $53 (Out of-which, it paid in cash $10). During the year, Bruins Co. sold common stock of another company for $100 (all in cash). During the year, Bruins Co. received $24 dividends from investees. Prepare the part of Statement of Cash Flow, related to the Financing Activities