Berry Corporation Reported the Following Cash Transactions for Last Year

Berry Corporation reported the following cash transactions for last year.
$\begin{array}{lr}\text { Issued common stock at \$72 per share } & \$ 180,000 \\\text { Paid dividends to stockholders at year end } & 60,000 \\\text { Received dividends from investments in other companies } & 32,000 \\\text { Purchased bonds issued by City of Metropolis } & 50,000 \\\text { Borrowed money from City Bank } & 25,000 \\\text { Made payment to City Bank on loan } & 4,000 \\\text { Purchased office equipment } & 12,000 \\\text { Received interest payment on City of Metropolis bonds } & 2,000\end{array}$

Required:

a. Prepare the investing section of Berry’s statement of cash flows.

b. Prepare the financing section of Berry’s statement of cash flows.