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 and 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 answer is 78.00 and the formula is LD - TS but I need to see step by step how this answer was achieved.