P9-68. Calculate investing and financing cash flows. (LO 6)

To prepare its statement of cash flows for the year ended December 31, 2008, Bowden

Company gathered the following information.

Dividends declared

$1s,000

Dividends paid

i2,000

Proceeds from sale of treasury stock

70,000

Repayment of loan principal

32,000

Payment of interest on loan

320

Gain on sale of equipment

3,500

Proceeds from sale of equipment

11,000

Purchase of equipment

75,000

Required

a. Prepare the cash from investing section of the statement of cash flows.

b. Prepare the cash from financing section of the statement of cash flows.