21. Partial balance sheet data and additional information for Deloitte Industries are given below:

Deloitte Industries Comparative Balance Sheet December 31, 2012 and 2011
Assets	2012	2011
Land, buildings, and equipment ...............	$325,000	$200,000
Accumulated depreciation--buildings and equipment ..................................	(75,000)	(50,000)
Equities
Common stock ($25 par)........................	300,000	200,000
Additional paid-in capital ...................	40,000	0
Retained earnings ............................	30,000	20,000

Additional information:

(a)	June 15, 2012--issued 4,000 shares of common stock for cash.
(b)	July 1, 2012--purchased new equipment for cash.
(c)	December 31, 2012--paid cash dividends of $40,000.

Prepare the investing and financing activities sections of the statement of cash flows for the year ending December 31, 2012.