The following information is taken from ABC Corporation's financial statements. Prepare the Investing and Financing Activities sections of the Statement of Cash Flows for ABC Corporation using the indirect method for the year 2011. Cash Accounts receivable, net Inventory Prepaid expenses Land Buildings Accumulated depreciation Patents Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings Treasury stock Net income Net sales COGS Depreciation expense Amortization of patents Cash dividends declared and paid Gain or loss on sale of patents December 31 2011 2010 $90,000 87,500 $ 27,000 76,900 155,000 175,000 7,500 6,800 90,000 60,000 287,000 244,000 (32,000) (13,000) 20,000 35,000 $705.000 $611,700 $ 90,000 $ 84,000 54,000 63,000 125,000 60,000 100,000 100,000 351,000 312,700 (15,000) (8,000) $705.000 $611,700 For 2011 Year $58,300 218,000 108,000 19,000 5,000 20,000 none