The following information was taken from the financial records of XYZ Company. End of Year Start of Year Change Cash $23,500 $37,400 (13,900) Accounts Receivable (net) $84,500 $80,350 $4,150 Inventories $100,200 $94,300 $5,900 Prepaid Expenses $4,970 $5,300 ($330) Accounts Payable (Creditors) $71,400 $68,900 $2,500 Salaries Payable $5,320 $6,450 ($1,130) Land and Buildings $200,000 $150,000 $50,000 Motor Vehicles at Net Book Value $75,000 $150,000 $75,000 Common Stock $100,000 $80,000 $20,000 Bonds $80,000 $40,000 $40,000 Commercial Mortgage $200,000 $250,000 ( $50,000) Net Income reported on the income statement for the current year was $134,800. Depreciation expense recorded on buildings and equipment was $27,400 for the year. a. Prepare the Cash Flows from operating Activities.

b. Prepare the Cash Flows from Investing Activities

c. Prepare the Cash Flows from Financing Activities