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Problem - Rogerson Company's comparative balance sheet as of December 31, 20-2 and 20-1, showed the following with regard to investing and financing activities:
20-2
20-1
Building
$130,000
$0
Equipment
90,000
0
Notes payable
30,000
20,000
Common stock at par
300,000
250,000
Paid-in capital in excess of par
80,000
50,000
Retained earnings
260,000
200,000
Net income for 20-2 was $90,000, and cash dividends of $30,000 were declared and paid. Rogerson did not sell any buildings or equipment and did not retire any debt. Determine the amount of cash received and paid for financing and investing activities and the cash flows as they would appear on Rogerson's statement of cash flows for the year ended December 31, 20-2.
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