Cash payments for interest:

($12)

Retirement of common stock:

($32)

Cash payments to merchandise suppliers:

($85)

Purchase of land:

($8)

Sale of equipment:

$30

Payments of dividends:

($37)

Cash payment for salaries:

($35)

Cash collection from customers:

$260

Purchase of equipment:

($40)

Cash Flow Analysis Cash flows from operating activities are

a. $91

b. $128

c. $140

d. $175