Use the following information to calculate financing and operating cash flows:

Net Income/(Loss)	25,000
Increase in accounts receivable	4,800
COGS	8,000
Decrease in accrued expenses	(20,000)
Increase in inventory	5,000
Decrease in equipment	(6,000)
Increase in accounts payable	2,800
Increase in bonds payable	3,000
Depr expense	4,800
decrease in common stock	(2,000)
increase in retained earnings	42,000

What are the operating cash flows?

What are the financing cash flows?