Use the following cash flow data of Herman Miller Office Furniture for the year ended December 31, 2019

Sale of a used Bus	45450
Cash dividend	90000
Purchase of land	28280
Interest payment on debt	26260
Cash Payment on Salary	90900
Purchase of a New Drilling machine	76760
Purchase of New Wood working machine	60000
Repurchase of stock	75000
Cash payments to Vendor	161600
Cash collections from customers	393900
Cash at the beginning of the year	400000

a . What is the net cash provided by or used in operating activities?[x](sample answer: -$135,000 or $135,000)

b . What is the net cash provided by or used in investing activities? [y] (sample answer: -$135,000 or $135,000)

c . What is the net cash provided by or used in financing activities? [z] (sample answer: -$135,000 or $135,000)

d . What is the cash at the end of the year? [a] (sample answer: -$135,000 or $135,000)