The following information reflects cash flow and other activities of Better Vision Eyeglass Company for three months ended March 31, 2004.

Paid for equipment

$42,000

Paid to owners

$12,000

Paid for income taxes

3,000

Paid to suppliers

39,000

Paid for insurance

200

Depreciation expense

13,000

Paid for interest

450

Received from customers

87,500

Paid for utilities

790

Received from issuing long term debt

23,000

Paid for advertising

300

Received from sale of land

19,500

Paid to employees

18,000

Use this information to answer the following questions:

a. What was net cash flow from operating activities for the period?

b. What was net cash flow from financing activities for the period?

c. What was the net cash flow from investing activities for the period?

d. What was the net change in cash for the period?