The balance sheet data of Brown Company

The balance sheet data of Brown Company at the end of 2014 and 2013 are shown below.

		2014			2013
Cash		$29,610			$34,819
Accounts receivable (net)		54,727			44,845
Inventory		65,440			45,224
Prepaid expenses		14,952			24,526
Equipment		89,819			74,517
Accumulated depreciation—equipment		(18,477	)		(8,204	)
Land		69,800			39,650
		$305,871			$255,377
Accounts payable		$64,523			$52,178
Accrued expenses		14,755			17,571
Notes payable—bank, long-term		–0–			22,992
Bonds payable		30,268			–0–
Common stock, $10 par		188,730			158,580
Retained earnings		7,595			4,056
		$305,871			$255,377

Land was acquired for $30,150 in exchange for common stock, par $30,150, during the year; all equipment purchased was for cash. Equipment costing $12,562 was sold for $3,410; book value of the equipment was $5,540. Cash dividends of $8,630 were declared and paid during the year.

Compute the following: (Show amounts that decrease cash flow with either a - sign e.g. -12,000 or in parenthesis e.g. (12,000).)

(a)

Net Cash   by Operating activities.

$  by Investing activities.

$  by Financing activities.

$ [removed]