The cash flow statement information of the Bray Tyre Company for 20X1 is below.

Required:
Fill in the letters (a)-(e). All the necessary information is given. (Hint: It is not necessary to find the answers in alphabetical order.)

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Net increase in cash Cash received from customers Receipt from sale of land Cash, 1 January 20X1 Net cash used for investing activities Cash paid to suppliers Net cash provided by operating activities Cash, 31 December 20X1 Payment to purchase equipment Cash paid to employees Net cash used for financing activities Receipt from issuance of note payable Owner withdrawals $ (a) 60 200 5 000 (b) 7800 25 900 (c) 11 000 (d) 19 100 (e) 10 000 16 000