Tree Top Company's comparative balance sheets as of December 31, 20-A and 20-B show the following with regard to investing and financing activities:

	Dec. 31, 20-B	Dec. 31, 20-A
Building	$358,000	$ 0
Equipment	111,000	0
Notes payable	38,000	33,000
Common stock	256,000	192,000
Paid-in capital in excess of parcommon stock	56,000	38,000
Retained earnings	231,000	158,000

Net income for the year 20-B was $98,000, and cash dividends of $25,000 were declared and paid. Determine the amount of cash received and paid for financing and investing activities and the cash flows as they would appear on Tree Top Company's statement of cash flows for the year ended December 31, 20-B.