Use the Autos of Red Deer data in exercise S12-7 to compute:
a. New borrowing or payment of long-term notes payable. Autos of Red Deer had only one long-term note payable transaction during the year.
b. Issuance of common shares or repurchase of common shares. Autos of Red Deer had only one common share transaction during the year.
c. Payment of cash dividends (same as dividends declared).