Determine the net cash flows from operating activities, investing activities, and financing activities. Also determine the net increase or decrease...

Determine the net cash flows from operating activities, investing activities, and financing activities. Also determine the net increase or decrease in cash. It lists May 31, 2011 as notes payable: $200,000; land: $500,000; capital stock: $75,000; retained earnings: $325,000 and cash $100,000. For June 30,2011 it lists notes payable: $250,000; land: $575,000; capital stock: $90,000; retained earnings: $410,000 and cash $175,000. Dividends of $35,000 were paid for June.