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?