The Natural Company's cash balance at December 31, 2015, was $150,000. The following information was reported on the company statement of cash flows for 2015, fill in the table below to identify where each item belongs on the statement cash flow and if it is added or subtracted, then calculate the operating activities for the statement of cash flow.

		Identify the Section of the Statement of Cash Flow (Operating, Investing, Financing)	Add or Subtract?
Net Income	$360,000
Depreciation and Amortization	110,000
Increase in Accounts Receivable	58,000
Increase in Inventory	120,000
Decrease in Accounts Payable	40,000
Dividends Paid to Shareholders	25,000
Proceeds from the Sale of Common Stock	500,000
Repayment of Bonds Payable	200,000
Proceeds from Sale of Equipment with a book value of $84,000	50,000
Purchase of Land and Building	300,000