Vision Consulting Inc.'s balance sheet accounts as of December 31, 2014 and 2015, and information relating to 2015 activities, are presented below.

December 31 2015 2014.

Assets

Cash $725,500 $189,500

Accounts receivable, net 443,000. 402,500

Investments (held for trading) 345,000 0

Inventory 441,000 801,500

HTM investments 341,000 376,500

Property, plant & equipment (PPE) 745,000 748,500

Accumulated depreciation (215,500) (380,500)

Patents, net. 155,000 175,000

Total assets $2,980,000 $2,313,000

Liabilities and shareholders' equity

Accounts payable $436,000 $481,000

Income tax payable 196,000 186,000

Long-term notes payable 1,286,500 873,500

Common shares 656,000 371,000

Retained earnings 405,500 401,500

Total liabilities and shareholders' equity $2,980,000 $2,313,000

Information relating to 2015 activities:

• Cash dividends of $646,000 were declared and paid in 2015.
• Equipment costing $566,500 and having a carrying amount of $366,500 was sold for $336,500.
• A HTM investment was sold at par for $35,500. There were no other transactions affecting HTM investments in the year.
• HFT investments consist of treasury bills maturing on February 15, 2016.
• Changes in other balance sheet accounts resulted from usual transactions and events.

Please make sure your final answer(s) are accurate to the nearest whole number. Determine the following amounts for Vision Consulting Inc. for the year 2015: a) Net cash from operating activities (indirect method)

Net cash from operating activities (indirect method) = $

b) Net cash from investing activities

Net cash from investing activities = $

c) Net cash from financing activities

Net cash from financing activities = $