P9-78. Calculate investing and financing cash flows. (LO 6)

To prepare its statement of cash flows for the year ended December 31, 2001, Tango Company gathered the following information.

Proceeds from bank loan

157,000

Gain on sale of equipment

12,500

Proceeds from sale of equipment

35,000

Proceeds from sale of common stock

100,000

Dividends paid

t2,400

Purchase of treasury stock

85,000

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.