What was the Cash Flow from Financing for the year ending 6/30/2011? Round to the nearest cent.

Increase in inventories $33

Purchased treasury stock $27

Purchased property & equipment $20

Net Income $333

Decrease in accrued income taxes $48

Depreciation & amortization $119

Decrease in accounts payable $11

Increase in accounts receivable $31

Increase in Long-term debt $105

I know the equation is LD - TS and the answer is 78 but I want to see each step to get to the answer.