2. The following information reflects cash flow and other activities of Framer Company for six months ended June 30:

Paid for equipment $45,000

Paid for income taxes 3,000

Paid for insurance 1,000

Paid for interest 900

Paid for utilities 790

Paid for advertising 560

Paid for owners 5,000

Paid for suppliers 28,000

Paid for employees 17,000

Depreciation expense 13,500

Received from customers 99,000

Received from issuing long-term 40,000

Received from sale of land 18,000

(a) What are the net cash flows from operating activities for the period?

(b) What are the net flows from investing activities for the period?

(c) What are net cash flows from financing activities for period?

(d) What was the net change in cash for the period?