From the following selected data, compute:

1. Net cash flow provided (used) by operating activities.

2. Net cash flow provided (used) by investing activities.

3. Net cash flow provided (used) by financing activities.

4. Net increase (decrease) in cash during the year.

5. The cash balance at the end of the year.

Cash receipts from:

Customers ....................................................$270,000

Investments by owners ....................................54,000

Sale of building ...............................................90,000

Proceeds from bank loan ................................60,000

Cash payments for:

Wages ..........................................................$ 82,000

Utilities .............................................................3,000

Advertising .......................................................4,000

Rent ................................................................36,000

Taxes ..............................................................67,000

Dividends ......................................................20,000

Repayment of principal on loan ....................40,000

Purchase of land ..........................................106,000

Cash balance at beginning of year .............$386,000