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.

22. The Sage Corporation prepared, for 2012 and 2011, the following balance sheet data:

	December 31
	2012	2011
Cash ....................................	$ 87,375	$ 63,750
Available-for-sale securities (not cash equivalents) ..........................	17,250	105,000
Accounts receivable .....................	90,000	86,250
Merchandise inventory ...................	187,500	163,500
Prepaid insurance .......................	1,125	1,500
Land, buildings, and equipment ..........	1,378,875	1,087,500
Accumulated depreciation ................	(558,750)	(498,750)
Total .................................	$1,203,375	$1,008,750
Accounts payable ........................	$ 153,375	$ 236,250
Salaries payable ........................	18,750	26,250
Notes payable--bank (current) ...........	37,500	150,000
Bonds payable ...........................	375,000	0
Common stock ............................	600,000	600,000
Retained earnings (deficit) .............	18,750	(3,750)
Total .................................	$1,203,375	$1,008,750

Additional information:

(a)	Sold available-for-sale securities (not cash equivalents) costing $87,750 for $90,000.
(b)	Equipment costing $18,750 with a book value of $3,750 was sold for $4,500. This means that the Accum. Depr was $15,000 so the depreciation expense for the year was $75,000.
(c)	Issued 8% bonds payable at par, $375,000.
(d)	Purchased new equipment for cash, $310,125.
(e)	Paid cash dividends of $22,500 during the year.
(f)	Net income for 2012 was $45,000.
(g)	Proceeds from the notes payable were used for operating purposes.