The following information was obtained for the KJM Co. Assume U.S.GAAP: Cash payments for interest Retirement of common stock Cash payments to suppliers Purchase of land Sale of equipment Payments of dividends ($) 12 32 85 8 30 37 35 260 40 Cash payments for salaries Cash collections from customers Purchase of equipment Calculate the firm's a. Cash flows from operating activities b. Cash flows from investing activities c. Cash flows from financing activities d. Free Cash flow available to shareholders e. Free Cash flow available to the firm