The following items pertain to Nutech Inc. for the year ended December 31, 2021:

• Cash received from selling treasury stock $ 26

• Cash paid to merchandise suppliers 85

• Cash paid to acquire land 8

• Cash dividends declared on common stock 40

• Cash received from customers who purchased merchandise on credit in 2021 150

• Cash received from customers for merchandise to be delivered in 2022 20

• Cash received from sale of property, plant, and equipment 57

• Cash dividends received from equity investments 8

• Cash paid for selling, general, and administrative expenses 42

• Depreciation expense 12

• Cash received from exercise of employee stock options 15

• Income tax expense 13

• Cash borrowed from bank 59

• Cash paid to acquire available for sale debt securities 17

• Cash dividends paid to common stockholders 37

• Market value of common stock distributed in 5% stock dividend 14

• Estimated income tax payments made during 2021 10

• Interest paid on bank loan 3

(A) What was Nutechs cash provided by operating activities for 2021?

(B) What was Nutechs cash provided by financing activities for 2021?

(C) What was Nutechs cash provided by investing activities for 2021?