Use the following information about the annual cash flows of Jones Corporation to compute 1) cash flows from operating activities, 2) cash flows from investing activities, and 3) cash flows from financing activities.

Cash, end of year	$12,000
Cash paid to employees and suppliers	148,000
Cash received from sale of land	40,000
Cash paid to acquire treasury stock	10,000
Cash balance, beginning of year	16,000
Cash received as interest	6,000
Cash paid as income taxes	11,000
Cash paid to purchase equipment	89,000
Cash received from customers	194,000
Cash received from issuing bonds payable	30,000
Cash paid as dividends	16,000