What is the total Non cash Investing and Financing Activities for Rollings Hills, Inc? ROLLING HILLS, INC.
Statement of Cash Flows
Year Ended December 31, 2015
Cash Flows from Operating Activities:
Net Income						$ 97,800
Depreciation expense					14,400
Increase in accounts receivable					-1,200
Decrease in merchandise inventory					$ 11,900
Increase in accounts payable					4,900
Decrease in accrued liabilities					(2,100)
Net Cash Provided by Operating Activities						125,700
Cash Flows from Investing Activities:
Purchase of Plant					$ (28,600)
Net Cash Used for Investing Activities						(28,600)
Cash Flows from Financing Activities:
Issue of common stock					$ 23,900
Redemption of Notes Payable					(46,600)
Payment of dividends					(63,900)
Net Cash Used for Financing Activities						(86,600)
Net Increase (Decrease) in Cash						10,500
Cash Balance, December 31, 2014						15,900
Cash Balance, December 31, 2015						$ 26,400
Non-cash Investing and Financing Activities:
Acquisition of Land by issuing Long-term Notes Payable						$ 23,600
Total Non-cash Investing and Financing Activities
	Plant Assets
	12/31/2014	107,640
	Acquisitions	28,600
			11,560	Disposed of
	12/31/2015	124,680
	Accumulated DepreciationPlant Assets
			17,940	12/31/2014
			14,400	Depreciation Expense
	Disposed of	11,560
			20,780	12/31/2015
	Retained Earnings
			6,600	12/31/2014
			97,800	Net Income
	Dividend	63,900
			40,500	12/31/2015
	Notes Payable
			101,000	12/31/2014
			23,600	Issuance
	Payment	46,600
			78,000	12/31/2015