Commander Corporation uses the direct method to prepare its statement of cash flows. Data related to cash activities for last year appear next.

Answer the following questions:
1. What was the net cash flow from operating activities for the year?
2. What was the net cash flow from investing activities for the year?
3. What was the net cash flow from financing activities for the year?
4. What was the net change in cash for the year?
5. If the beginning balance of cash for the year was $342,000, what was the balance of cash at the end of the year?

Paid for equipment Paid to suppliers. Paid for insurance.. Depreciation expense Paid for advertising. Received from sale of land. Received from sale of plant assets. Paid for interest. Paid for utilities. Paid dividends. Received from customers.. Paid for taxes Received from issuing long-term note payable.. Paid to employees.. $ 4,700 $17,000 $39,000 $ 9,800 $ 3,300 $7,300 $20,000 $ 7,400 $51,000 $ 5,600 $20,000 $ 6,700 $26,000 $16,000