Refer to P2€“ 5.

Assume that the following transactions occurred in the last quarter of 2012:
a. Issued additional shares for ‚¬ 60 in cash.
b. Borrowed ‚¬ 615 from banks due in two years.
c. Declared and paid ‚¬ 1,160 in dividends to shareholders.
d. Purchased additional intangibles for ‚¬ 64 cash.
e. Purchased property, plant, and equipment; paid ‚¬ 1,514 in cash and ‚¬ 5,410 with additional long-term bank loans.
f. Acquired additional investments; paid ‚¬ 623 in cash.
g. Lent ‚¬ 125 to an associated company that signed a six- month note.
h. Sold investments costing ‚¬ 461 for the same amount in cash.
Required:
Based on the transactions that occurred in 2012 prepare the investing and financing sections of the statement of cash flows of Bayer for the fourth quarter of 2012.

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BAYER AG Statement of Financial Position At September 30, 2012 (in millions of euros) ASSETS Current ass ets Cash and cash equivalents Receivables Inventories Other assets E 3,181 8,644 6,539 1514 19,878 Non-current assets Investments Property, plant, and equipment Intangible assets Other assets 319 9,480 19,477 2,767 32,043 51,921 Total assets LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities Trade accounts payable Financial liabilities Provisions Other short-term liabilities 3,397 3,721 4,593 1,502 13,213 Non-current liabilities Provisions Deferred income taxes Financial liabilities Other liabilities 7,524 2,401 7,521 2254 19,700 Shareholders equity Contributed capital Retained earnings 8,284 10,724 19,008 51,921 Total liabilities and shareholders' equity