To prepare its statement of cash flows for the year ended December 31, 2010, Sweet Confections, Inc., gathered the following information:
Gain on sale of land .............. $ 25,000
Proceeds from sale of land ............ 170,000
Proceeds from bond issue (face value $150,000) .... 135,000
Amortization of bond discount .......... 3,500
Dividends declared .............. 34,000
Dividends paid ................ 32,000
Issuance of common stock ............ 50,000

Requirements
1. Prepare the cash from investing section of the statement of cash flows.
2. Prepare the cash from financing section of the statement of cash flows.