Net income $360,000 Operating activities -  (1) Salaries and wages payable $ 70,000  (2) Cash for services performed $50,000 (3) Purchase of equipment $5,000 Investing activities - (1) Purchased truck $40,000 (2) Sale of equipment $3,900 Financing activities - (1) Issuance of Common Stock $10,000 (2) Payment of cash dividends $

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