Accounting 2 question, 5 stars for quick and correct answer. Thanks!

The following summarized Cash T-account reflects the total debits and total credits to the Cash account of Thomas Corporation for calendar year 2013.

Cash

Balance, Dec. 31, 2012	$	114,900
Receipts from customers		5,055,600		Payments for merchandise	$1,339,734
Receipts from dividends		1,769,460		Payments for wages	465,115
Receipts from land sale		1,870,572		Payments for rent	267,947
Receipts from machinery sale		596,561		Payments for interest	182,002
Receipts from issuing stock		1,299,289		Payments for taxes	379,170
Receipts from borrowing		2,189,075		Payments for machinery	1,885,739
				Payments for long-term investments	1,905,961
				Payments for note payable	323,558
				Payments for dividends	419,615
				Payments for treasury stock	182,002
Balance, Dec. 31, 2013	$	?
Use this information to prepare a complete statement of cash flows for year 2013. The cash provided or used by operating activities should be reported using the direct method. (Amounts to be deducted should be indicated with a minus sign.)

Refer to the statement of cash flows in part 1 to answer the following questions a through d:

a.

(i) Which section shows the largest cash inflow?

	Financing section
	Operating section
	Investing section

(ii) Which section shows the largest cash outflow?

	Operating section
	Financing section
	Investing section

b.

What is the largest individual item among the investing cash outflows?

	Purchase of investments
	Purchase on machinery
	Purshase of stock

c.

The cash proceeds are larger from

	issuing notes
	issuing stock

d.

From borrowing activities the company has

	a net cash inflow
	a net cash outflow
	neither of the above