Viking Company was organized and began operating on January 1, Y5. The companys balance sheet as of December 31, Y5, at the end of its first year of operations, appears below:

ASSETS			LIABILITIES AND STOCKHOLDERS EQUITY
Cash	$20		Accounts payable	$19
Accounts receivable	8		Long-term Notes payable	30
Prepaid expenses	5		Common stock	20
Land	13		Additional paid in capital	15
Equipment	62		Retained earnings	16
Accumulated depr, Equipment	(8)
Total Assets	$100		Total Liabilities and SE	$100

The company's income statement for the year includes depreciation expense of $8 and a gain on the sale of land of $2; the company reported net inocme of $20. During the year, Viking purchased two plots of land for a total of $25, and later sold one of the plots which had originally cost $12. Viking also paid dividends to the company's stockholders.

What is Viking's increase (decrease) in cash from operating activities?

	a.	$25
	b.	$20
	c.	$34
	d.	$32
	e.	none of the above

Refer to the information above for Viking Company.

The increase (decrease) from investing activities is

	a.	$(73)
	b.	$(75)
	c.	$(11)
	d.	$14
	e.	none of the above

Refer to the information above for Viking Company.

The net increase (decrease) in cash from financing activities is

	a.	$31
	b.	$61
	c.	$65
	d.	$69
	e.	none of the above