Changes in current operating assets and liabilities:

Increase in accounts payable $$

Increase in accrued expenses navable $$

ivet casn riows rrom operating activities

$$

$$

$x$

$x$

$$ $ $x$

Cash flows from $($used for$)$ investing activities:

Cash received from sale of investments

Cash paid for purchase of land

Cash paid for purchase of equipment $$

Net cash flows used for investing activities $x$

Cash flows from $($used for$)$ financing activities:

Cash received from sale of common stock

Cash paid for dividends

$ $x$

$$

Net cash flows from financing activities

$$

Cash balance, January $1,20Y9$

Cash balance, December $31,20Y9$

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