Zirconium Graphics Company reported the following information for the year ended December 31:

a. Sale of plant assets having a book value of $30,000 for $22,000 cash

b. Sale of securities with a book value of $26,000 for $28,000 cash

c. Depreciation and amortization expense of $7,500

d. Interest and dividends received from investments totaling $4,000 in cash

e. Acquisitions of plant assets for $50,000 in cash

f. Acquisitions of long-term investments for $16,000 in cash

g. Net income of $60,000

Prepare the operating and investing sections of Zirconium’s cash flow statement, assuming that no other activities affected those sections.